Draft legislation
Corporation Tax draft legislation Corporation Tax draft legislation and related explanatory notes, backgrounds notes, technical bulletins and Ministerial Statements.
Applying late payment penalties to certain National Insurance contributions (PDF 24K) HMRC has today published for external comment a draft order applying late payment penalties to certain National Insurance contributions.
Appointed Day and Consequential Provisions (PDF 22K) Appoints 6 April 2010 as the day on which the penalty regime for failure to make payments of certain amounts of tax set out in Schedule 56 of the Finance Act 2009.
Action to prevent avoidance of tax by individuals and companies FST announce new rules that will prevent sideways relief and capital gains relief ('sideways loss relief') from being given for a loss from a trade, profession or vocation where the loss arises from tax avoidance arrangements.
