UK Taxation

UK Taxation;In relation to a tax strategy required by this Schedule to be published for a UK group, UK sub-group, company or partnership, means

any of the following (so far as affecting that group, sub-group, company or ­ partnership)

1. income tax,
2. corporation tax, including any amount assessable or chargeable as if it were corporation tax or treated as if it were corporation tax,
3. value added tax,
4. amounts for which the company is accountable under PAYE regulations,
5. diverted profits tax,
6. insurance premium tax,
7. annual tax on enveloped dwellings,
8. stamp duty land tax,
9. stamp duty reserve tax,
10. petroleum revenue tax;
11. customs duties,
12. excise duties,
13. national insurance contributions.

Monitoring and evaluation
This measure will form part of HMRCs business risk review processes and implementation and impact will be measured within the internal governance and risk management processes within Large Business Directorate.