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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 23 November 2010

RIS Pack – Taxation (Tax Administration and Remedial Matters) Bill

Regulatory impact statements for the Taxation (Tax Administration and Remedial Matters) Bill. November 2010.

These cover:

  1. Initial proposals from the Making Tax Easier discussion document
  2. Tax pooling remedial issues
  3. Abolition of gift duty
  4. Shareholder continuity: directors’ knowledge provision
  5. Listed PIEs – Grouping of tax losses