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This tax information and impact note applies to close companies which make loans to their participators or make other arrangements through which participators extract value.

• Updated: 16 March 2016

• Corporation Tax: rate of tax for the loans to participators charge

  Who is likely to be affected Close companies which make loans to their바카라 사이트¦

Guidance for local authorities disposing of land assets.

• Updated: 21 March 2016

Technical note on the discount rates to be used by the scheme managers of public service pension schemes in calculating transfers payable from the schemes.

• Updated: 27 April 2023

• Basis for setting the discount rates for calculating cash equivalent transfer values payable by public service pension schemes

  Introduction 1.1 Pension legislation obliges occupational pension schemes바카라 사이트¦

This is the Budget in full. You can find all supporting and related documents below.

• Updated: 16 March 2016

First published during the 2015 to 2016 Cameron Conservative government

The Budget speech in full.

• Updated: 16 March 2016

First published during the 2015 to 2016 Cameron Conservative government

Additional legislation will provide obligations to deduct Income Tax at source from royalties paid to non-resident persons effective from 28 June 2016.

• Updated: 27 June 2016

This document sets out a devolution agreement giving the proposed West of England Combined Authority greater control over transport, skills, planning and other areas.

• Updated: 16 March 2016

First published during the 2015 to 2016 Cameron Conservative government

This legislation imposes higher rates of Stamp Duty Land Tax (SDLT) on the purchase of additional residential properties purchases which complete on and after 1 April 2016.

• Updated: 23 September 2022

This consultation sets out the details of the higher rates of Stamp Duty Land Tax and seeks views in key areas of its design.

• Updated: 16 March 2016

First published during the 2015 to 2016 Cameron Conservative government

All HMRC tax-related documents and other announcements for Budget 2016 from HM Treasury.

• Updated: 7 March 2016