HMRC overview - GOV.UK
https://www.gov.uk/government/publications/budget-2015-hm-revenue-and-customs-overview/hmrc-overview
Savings, Personal Tax, National Insurance and Pensions.Tax SimplificationTax Avoidance and EvasionCapital Gains TaxCorporation TaxIndirect Taxes 3.1 Corporation Tax loss refresh preventionThe government will introduce anti-avoidance legislation effective from 18 March 2015 to prevent companies from obtaining a tax advantage by entering contrived arrangements to turn historic tax losses of restricted use into more versatile in-year deductions. 3.2 Common Reporting Standard (CRS): new disclosure facilityIn advance of the receipt of data under the Common Reporting Standard in 2017, the government will offer a new time limited disclosure facility from 2016 to mid-2017 on less generous terms than existing facilities.
3.1 Corporation Tax loss refresh preventionThe government will introduce anti-avoidance legislation effective from 18 March 2015 to prevent companies from obtaining a tax advantage by entering contrived arrangements to turn historic tax losses of restricted use into more versatile in-year deductions.
3.2 Common Reporting Standard (CRS): new disclosure facilityIn advance of the receipt of data under the Common Reporting Standard in 2017, the government will offer a new time limited disclosure facility from 2016 to mid-2017 on less generous terms than existing facilities.
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