Impact assessment was received by Parliament on Thursday, 15 May 2003.

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Inland Revenue and Custom & Excise regulatory impact assessments. [1] Payments by employers towards the incidental costs of homeworking. 5 p. IR. 2003. [2] Simplification of employee share schemes. 7 p. IR. 2003. [3] Corporation tax relief and employee share schemes. 7 p. IR. 2003. [4] Stamp duty in disadvantaged areas: extension of the relief to all non-residential property. 6 p. IR. 2003. [5] Face value vouchers. 5 p. Customs & Excise. 2003. [6] VAT: making input tax recovery fairer initial RIA. 6 p. Custom & Excise. 2003. (includes also Customs and Excise tax avoidance assessment. 9 p.). Inland revenue/Customs & Excise. 2003.

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Secondary information

Type

Impact assessment

Author

Customs and Excise

Inland Revenue

Subjects

Disadvantaged Companies Corporation tax Exemptions Remote working Pay Tax allowances Voucher schemes Taxation VAT Shareholders Stamp duties Tax burden Employee ownership

Legislation

Finance Bill 2002/03

Library location

Commons Library: RIA 03/76

Lords Library: HINF 2003/2694