Policy paper

Finance Bill 2014: corporation tax

The government has published draft corporation tax legislation for technical consultation.

• From: HM Treasury and HM Revenue & Customs
• Published: 10 December 2013

Documents

Corporation tax rates

PDF, 330 KB, 26 pages

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Bank levy rates

PDF, 166 KB, 6 pages

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Bank levy review

PDF, 216 KB, 12 pages

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UK oil and gas fiscal regime: extension of the ring fence expenditure supplement for onshore activities

PDF, 285 KB, 23 pages

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Oil and gas fiscal regime - substantial shareholding exemption

PDF, 159 KB, 5 pages

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Oil and gas fiscal regime - reinvestment relief for pre-trading companies

PDF, 171 KB, 8 pages

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Modernising film tax relief

PDF, 162 KB, 5 pages

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Amending loss relief provisions

PDF, 174 KB, 6 pages

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Business premises renovation allowances

PDF, 178 KB, 7 pages

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Capital allowances: mineral extraction allowances

PDF, 188 KB, 8 pages

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UK management of offshore funds

PDF, 164 KB, 5 pages

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Section 212 Finance Act 2012: insurers Solvency 2 regulatory capital securities

PDF, 58.4 KB, 2 pages

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Loan relationships: release of debts - financial institutions in resolution

PDF, 158 KB, 5 pages

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Abolition of Stamp Duty Reserve Tax applied to collective investment schemes

PDF, 219 KB, 11 pages

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Abolition of stamp duty and stamp duty reserve tax on growth market shares

PDF, 292 KB, 18 pages

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Stamp duty land tax: charities relief

PDF, 264 KB, 12 pages

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Stamp duty: House of Commons resolution provisions

PDF, 167 KB, 5 pages

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Community amateur sports clubs

PDF, 185 KB, 11 pages

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Details

The aim of this consultation process is to ensure the legislation works as intended. If you wish to comment on any of the draft legislation, please use the contact details provided at the end of each explanatory note. The technical consultation will be open until 4 February 2014.

Published 10 December 2013