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This tax information and impact note is about ways the Business Investment Relief (BIR) scheme could be changed for remittance basis taxpayers to bring money from overseas to invest in UK businesses.
All HM Revenue and Customs (HMRC) tax related documents and other announcements from the Autumn Statement 2016.
This tax information and impact note is about changes to the Northern Ireland Corporation Tax (NI CT) regime for small or medium sized enterprises (SMEs).
This technical note advises on the new 16.5% VAT flat rate for businesses with limited costs which will take effect from 1 April 2017.
This tax information and impact note applies to operators of co-ownership authorised contractual schemes (CoACS) and investors in CoACS.
This tax information and impact note changes the off-payroll working rules from an individual worker's personal service company (PSC) to any public sector body, agency or third party paying the worker's company.
The Chancellor has issued a remit letter to the National Infrastructure Commission, which includes a binding fiscal remit.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note prescribes the tax regime, in regulations, for vehicles issuing insurance linked securities (ILS).
This document supplements Autumn Statement 2016 with updates on tax consultations, confirms standard uprating changes, and technical changes to tax legislation where no substantive change is being made to the policy.
This legislation removes the Income Tax reliefs on the receipt or buy-back of shares issued to an employee under an employee shareholder agreement made on or after 1 December 2016.
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