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A technical explanation and draft legislation on reducing avoidance involving ‘compensating adjustments’ in the transfer pricing code.
First published during the 2016 to 2019 May Conservative government
Upper Tribunal Administrative Appeals Chamber decision by Judge Ovey on 20 January 2023.
This measure deals with transferable tax history in Corporation Tax rules and makes changes to decommissioning costs rules in Petroleum Revenue Tax.
How to download and access the HMRC app on a mobile device to get information about your tax, National Insurance, tax credits and benefits.
Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments
A review setting out what drives tax complexity, and some ways that officials making tax policy can work to prevent or mitigate that complexity.
HMRC governance protocol on a bank’s compliance with the Code of Practice on Taxation for Banks.
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