The Department for Environment, Food and Rural Affairs (Defra) is the government department responsible for environmental protection, food production and standards, agriculture, fisheries and rural communities in the United Kingdom of Great Britain and Northern Ireland. Concordats set out agreed frameworks for co-operation between it and the Scottish Government, Welsh Government and Northern Ireland Executive, which have devolved responsibilities for these matters in their respective nations.

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Find out about misconduct hearings involving Ministry of Defence Police (MDP) officers and how to attend these public hearings.
Consultation on the proposal to develop land west of Ifield for new homes along with roads, schools and other community infrastructure.
This manual is to help people compute chargeable gains (and allowable losses) for both capital gains tax and corporation tax purposes or check computations. It supplements the basic guidance in the tax return and Help Sheets. It is written primarily for HMRC staff but it will also assist customers and their professional advisers. Customers filling in tax returns may not need to use the Capital Gains Manual at all. You can get basic information on how to compute chargeable gains (and allowable losses) from the Capital Gains pages of the tax return and the related Help Sheets. The "Published Date" at the top of a page is the date when the page was loaded onto the website. The content of a page in this manual will be older than the published date.
Ask HMRC to review your Tax-Free Childcare or 30 hours free childcare application if you disagree with a decision that you are not eligible.