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We welcome views on the government’s intention to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
This consultation sets out the principles for taxing trusts and seeks views and evidence on reform in line with them.
We welcome comments on our questions about how, if introduced, the Carbon Emissions Tax would operate and on proposals for development of the tax.
First published during the 2019 to 2022 Johnson Conservative government
We welcome views on proposed changes to Follower Notices penalties.
We welcome views on proposals to tackle promoters, and other enablers, of tax avoidance schemes that would reduce their scope to market these schemes.
We are seeking views on draft clauses that will enable employers to apply a zero-rate secondary Class 1 Employer National Insurance contributions on the salaries of veterans during the first year of civilian employment.
We welcome views on the National Insurance contribution holiday for veterans announced at Spring Budget 2020. This relief will be available to employers of veterans from April 2021.
We welcome views on the tax issues arising from the reform of LIBOR (London Inter-bank Offered Rate) and other benchmark rates.
We welcome views on changes to the rules to prevent tax loss from the operation of the Construction Industry Scheme.
We welcome views on the technical application and impact of the double deduction and acting together rules to ensure that both operate proportionately, as intended.
This consultation seeks views on areas of the Plastic Packaging Tax which have been further refined as we move closer to the implementation date of April 2022.
We welcome views and evidence on the draft regulations and additional proposals to expand the Trust Registration Service to comply with the Fifth Money Laundering Directive.
We are seeking views on our draft revisions to the HMRC Charter. The charter sets out the standard of behaviour and values that HM Revenue and Customs (HMRC) aspires to when interacting with customers – what you can expect f…
We welcome views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles (CIVs) and their investors.
This technical consultation seeks views on draft regulations that will clarify the Bank Levy rules on deductions from a UK entity’s equity and liabilities where it holds assets representing loss absorbing instruments issued …
We welcome comments on the draft regulations, which include new questions on the Stamp Duty Land Tax (SDLT) return for introducing the SDLT surcharge on non-UK residents purchasing residential property in England and Norther…
The consultation asks for evidence and views on the potential approach to duty-free and tax-free goods arising from the UK’s new relationship with the EU.
This consultation sets out draft legislation for The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020.
A consultation to seek the views and expertise of stakeholders to help develop the 2025 UK Border Strategy.
Seeking views on the design of a 1% Stamp Duty Land Tax surcharge on non-UK residents purchasing residential property in England and Northern Ireland.
First published during the 2016 to 2019 May Conservative government
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