HMRC Search

Your Search Results

Remittance Basis: Exemptions: Business investment relief: Disposal proceeds

Exemptions: Business investment relief: Disposal proceeds

Remittance Basis: Exemptions: Business Investment Relief: An Introduction

Exemptions: Business Investment Relief: An Introduction

Remittance Basis: Exemptions: Business investment relief: Order of disposals: Qualifying ...

Exemptions: Business investment relief: Order of disposals: Qualifying and non qualifying investments

Capital Gains Tax for Trusts and Estates Supplementary Toolkit

Toolkit for 2013-14 Trust and Estate Tax Returns

ated capital gains tax

ATED 1 Page 1 HMRC 02/14 How to fill in this form This form is designed to be downloaded and saved on your computer and filled in on screen. When you have filled it in, you will need to print it, then sign and date the …

Trust Income Tax reliefs and deductions

How trustees can claim tax reliefs and deduct trust management expenses

Offshore Penalties - Questions and answers

Offshore Penalties - Questions and answers

Budget Day Documents

Budget Day documents

Manuals - A to Z

All guidance manuals available arranged alphabetically

Remittance Basis: Exemptions: Business investment relief: Condition A - Eligible Trading ...

Exemptions: Business investment relief: Condition A - Eligible Trading Company (s809VD(2) ITA2007)

CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN ..

UK/NETHERLANDS INCOME AND CAPITAL GAINS TAX CONVENTION SIGNED 07 NOVEMBER 1980

Derivative contracts: chargeable gains on derivatives: land or tangible moveable property ( ...

Explains how chargeable gains or losses on derivative contracts relating to land or tangible moveable property are calculated

Changes to the 2013-14 Trust and Estate Tax Return

A guidance note outlining the main changes to the return and supporting notes

Collective investment schemes: unauthorised unit trusts: pension funds pooling schemes: ...

This page of the Savings and Investment Manual explains the taxation of pension fund pooling schemes that are unauthorised unit trusts (page 4 of 4).

Collective investment schemes: unauthorised unit trusts: non- investment income and ...

This page of the Savings and Investment Manual explains the taxation of unauthorised unit trusts (page 4 of 10).

Introduction to the Enterprise Investment Scheme

Introduction to the Enterprise Investment Scheme

Collective investment schemes: unauthorised unit trusts: exclusions

This page of the Savings and Investment Manual explains the taxation of excluded unauthorised unit trust schemes.

Remittance Basis: Exemptions: Relevant services provided in the UK - location of overseas ...

RDRM34060 - Remittance Basis: Exemptions: Relevant services provided in the UK - location of overseas property Sections 275 to 275C TCGA 1992 apply in determining whether an asset is situated outside the UK - CG …

Derivative contracts: chargeable gains on derivatives: property based total return swaps: ...

CFM55120 - Derivative contracts: chargeable gains on derivatives: property based total return swaps: example Property based total return swap - example applying to contracts entered into on or after 1 August 2004 in …