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This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
Who is likely to be affected Companies who have made a common law claim바카라 사이트¦
The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025 The바카라 사이트¦
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
The government has announced a package of tax and customs administration바카라 사이트¦
This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes.
Who is likely to be affected Postmasters entitled to or in receipt of바카라 사이트¦
This tax information and impact note is about ensuring insignificant errors do not invalidate information sent electronically to HMRC and enabling taxpayers to continue to receive Income Tax Self Assessment penalties digital바카라 사이트¦
This tax information and impact note is about changes to enhanced Research and Development (R&D) intensive support (ERIS) for companies in Northern Ireland.
This tax information and impact note is about ensuring the validity of certain Advance Pricing Agreements relating to financing arrangements, in line with HMRC바카라 사이트™s existing Statement of Practice 1 (2012).
This tax information and impact note is about the additional amount of Audio-Visual Expenditure Credit available to film and television production companies in respect of visual effects expenditure.
This tax information and impact note is about 3 administrative changes to the legislation for Audio-Visual and Video Games Expenditure Credits in Part 14A of the Corporation Tax Act 2009.
This Roadmap sets out the government바카라 사이트™s plans on Corporation Tax, including commitments to key features of the system and highlights several areas where the government will be exploring change.바카라 사이트¯
This tax information and impact note is about a change to legislation to make sure that Research and Development (R&D) expenditure credit (RDEC) qualifying expenditure is included in the calculation of the R&D intens바카라 사이트¦
This guidance note is about the rules for the temporary extension of loss carry back for businesses.
This tax information and impact note is about changes to the rules for using trade losses for Corporation Tax purposes, in the event of transfers of business by building societies.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.
This tax information and impact note is about the higher rate of relief for the audio-visual expenditure credit scheme for independent film productions.
This tax information and impact note is for the new permanent rates of the 3 corporate tax reliefs known as the 바카라 사이트˜cultural tax reliefs바카라 사이트™.
This tax information and impact note clarifies the meaning of structural assets of an insurance company바카라 사이트™s long-term business.
This measure makes changes to the legislation dealing with the re-insurance of a category of long-term insurance business.
This measure is about extending the scope of Tonnage Tax to include elections into the regime by third party ship managers.
This measure is about increasing the limits on capital allowances that lessors of ships can claim on the cost of providing ships for use by ship operators in the tonnage tax regime.
This measure is about technical clarifications of the relief rules, including what is eligible for relief.
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