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First published during the 2022 to 2024 Sunak Conservative government
This tax information and impact note details hybrid capital and debt instruments issued by banks to overseas associates.
Victimisation and negative behaviours of children aged 10 to 15 years living with adult domestic abuse, substance abuse and mental ill-health (the toxic trio) based on findings from the Crime Survey for England and Wales (CSEW).
This briefing explains how HMRC will recover tax or tax credit debt directly from the bank and building society accounts of the small number of people who refuse to pay, and the safeguards that will be applied.
This consultation is about modernising the rules governing the taxation of corporate debt (loan relationships) and derivative contracts.
HM Revenue and Customs has published draft regulations to amend the Disregard Regulations 2004 and the Change of Accounting Practice Regulations 2004.
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