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First published during the 2022 to 2024 Sunak Conservative government
This brief announces a revision to HM Revenue and Customs change of practice published on 4 August 2014 for the remittance basis treatment of foreign income and gains used as collateral for a loan brought into or used in the...
Provides monthly and annual historical records on all HMRC Tax & NIC receipts, and Tax Credit payments. Previously listed under 'Revenue-based Taxes and Benefits: Tax receipts and taxpayers'.
This brief has further guidance on HM Revenue and Customs' position following the European Court of Justice judgment in Skandia America Corp. (USA), filial Sverige (C-7/13).
An annual report which includes information by type of service and local authority.
The data in the following spreadsheets have been used to compile the budget estimates of local authority revenue expenditure and financing for…
Upper Tribunal Tax and Chancery decision of JUDGE PHYLLIS RAMSHAW and JUDGE KEVIN POOLE on 20 December 2023
Set up and run a business partnership - naming a partnership, registering with HMRC, partnership tax returns and legal responsibilities
Blind Person's Allowance is an extra amount you can earn before paying tax - what you'll get, eligibility, how to apply and how to transfer your allowance
Employment Tribunal decision.
HM Revenue and Customs' VAT legislation on the deregistration of insolvent businesses.
Upper Tribunal Tax and Chancery decision of Lord Ericht and Judge Jennifer Dean on 12 April 2023
Tax and reporting rules for employers providing Christmas bonuses.
Find out about which version of a taxonomy you should use to file a Company Tax Return.
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