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We welcome views on the technical application of these draft regulations, which relate to the second phase of changes under the Alcohol Duty Review measure.
This consultation sets out draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.
Who is likely to be affected Those museums and galleries added to the list…
We welcome views on the viability of retaining existing open-ended property funds in Individual Savings Accounts (ISA) in the event that such property funds no longer meet the eligibility criteria.
This technical consultation seeks views on draft regulations to update existing regulations on the use of trade losses for Corporation Tax purposes in the event of transfers of business by building societies.
The draft regulations set out tax rules for the Reserved Investor Fund, and make amendments to the tax rules for Co-ownership Authorised Contractual Schemes.
First published during the 2022 to 2024 Sunak Conservative government
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.
We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee.
This consultation seeks views on proposals for the design and administration of the UK carbon border adjustment mechanism (CBAM) from 1 January 2027.
We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.
We welcome views on the draft regulations for Electronic Sales Suppression (ESS), which detail the approach HMRC will take when charging interest on late payment of penalties for ESS tools.
In this discussion document, we welcome views on modernising and simplifying Income Tax services, as part of the Tax Administration Framework review.
The government is consulting on proposals to reform the tax treatment of alternative refinancing arrangements.
The government is consulting on how to reform transfer pricing, permanent establishments and Diverted Profits Tax legislation to make it clearer and easier to use.
The government is consulting on the transparency of land ownership when trusts are involved in the ownership structure.
For this call for evidence, we welcome views on potential areas to reform the VAT energy saving materials relief.
We welcome views on how we can improve the Temporary Admission procedure in the UK and simplify processes for traders and individuals.
We welcome views on potential simplifications to customs declarations and the use of technology to facilitate declarations and other customs processes.
We welcome views on the proposal to introduce a voluntary standard for customs intermediaries, with the aim of improving the quality of service across the sector.
A discussion note to seek views on the technical details and practical application of the Energy Profits Levy’s (EPL) Energy Security Investment Mechanism (ESIM).
We welcome views on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules.
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