The TIINs set out for each measure what the new legislation seeks to achieve, why the government is undertaking the change and a summary of the expected impacts of the change. In addition these documents include the draft legislation and explanatory notes for each measure.
On this page:
This document contains all of the Tax Information and Impact Notes (TIINs) for measures with draft legislation for Finance Bill 2011.
Anti-Avoidance: Derecognition of Corporation Tax Loan Relationships
Corporation Tax Loan Relationships and Derivative Contracts: Anti-Avoidance: Group Mismatches
Functional Currency: Investment Companies
VAT Zero-Rating: Splitting of Supplies
Annual Investment Allowance: Reduction to £25,000
Changes to Accounting Standards for Leases
Corporate Capital Gains: Capital Losses after a Change of Ownership (Simplification)
Corporate Capital Gains: Degrouping Charges (Simplification)
Corporate Capital Gains: Value Shifting (Simplification)
Life Insurance Apportionment Rules
Modernisation of the Tax Rules for Investment Trust Companies
OECD Transfer Pricing Guidelines
Reduction in the Main Rate of Corporation Tax
Reduction in the Small Profits Rate of Corporation Tax
Reform of Associated Company Rules as they apply to the Small Profits Rate of Corporation Tax
Reform of Stamp Duty Reserve Tax on Collective Investment Schemes
Writing-Down Allowances: Reduction from April 2012
Duty on High and Low Strength Beers
Refunding Irrecoverable VAT Costs Incurred by Academies
VAT: Change of Treatment of Business Samples
Review of HMRC Powers, Deterrents and Safeguards: Data-Gathering Powers
Enabling Retirement Savings Programme: Pensions Taxation
Removing the Effective Requirement to Annuitise by Age 75
Restricting Pensions Tax Relief
Changes to Tax Reliefs for Employer-Supported Childcare
Employer-Supported Childcare: Changes to the "Open Generally" Condition
Income Tax Rates, Rate Limits and Personal Allowances for 2011-12
Replacement of the Anti-Avoidance Legislation on Substantial Donors to Charities
Tax Relief for Protection of Vulnerable Groups Scheme Fees Paid or Reimbursed by Employers
