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We are seeking comments on the relevance of some of the information powers enacted by schedule 36 of the Finance Act 2008, and on potential improvements.
We are inviting views on, and seeking information about, proposed changes to the rules for red diesel used in private pleasure craft as a result of the judgment of the CJEU.
We’re inviting views on draft legislation that allows 2 named Charter Trustees to obtain refunds of VAT incurred in the course of their non-business activities.
We welcome views on draft legislation to introduce rules on the taxation of coronavirus (COVID-19) business support grants.
A consultation on the implementation of the reform of the off-payroll working rules from April 2020.
We are seeking views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles and their investors.
This is a consultation on the measure announced at Budget 2018. This consultation will focus on how the “cap” will be applied, to minimise any impact on genuine businesses.
First published during the 2016 to 2019 May Conservative government
We are seeking views on draft legislation that amends the scope of the zero rate for prescription drugs to ensure consistency with the Department of Health and Social Care’s Human Medicines Regulations 2012.
This technical consultation seeks views on the draft regulations and related documents that will reform the eligibility rules for the Employment Allowance by targeting it at smaller businesses.
This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.
We welcome views on the technical detail of this draft secondary legislation, which is due to come into effect from 6 April 2020.
This technical consultation seeks views on draft regulations which will ensure that funds in maturing Child Trust Fund accounts can retain their tax-advantaged status after maturity.
We are seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade tax.
This technical consultation seeks comments on the draft Help to Save Accounts Regulations 2018.
We are seeking views on draft legislation that allows 4 named public bodies to obtain refunds of VAT incurred in the course of their non-business activities.
We are seeking views on draft regulations that will enable employers and testimonial committees to report and pay Class 1A National Insurance contributions on termination awards and sporting testimonials in real time.
We would like your views on draft secondary legislation making changes to Income Tax (Trading and Other Income) Act 2005, Part 5, Chapter 2A (Offshore Receipts in respect of Intangible Property).
This technical consultation seeks views on draft regulations that will ensure new rules on the taxation of hybrid capital instruments work as intended for instruments with a takeover or change of control clause.
We invite views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018. The government announced this measure to support business investment in new non-residenti…
Find out about the Digital Services Tax that applies from 1 April 2020 on revenues that groups receive from providing a social media platform, search engine or an online marketplace to UK users.
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