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Data, Freedom of Information releases and corporate reports
Seeking views on the move to tax remote gambling on a place of consumption basis (proposed design of regime).
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Ten year anniversary values for Inheritance Tax and guidance on the calculation of transfer values when Discounted Gift Schemes are effected.
The Individual Savings Account (Amendment No. 3) Regulations 2013
HMRC wishes to assess the impact that the withdrawal of the VAT exemption for research will have and to see whether there are any possible options to mitigate the impact of the withdrawal.
Intrastat: Revised Arrivals Exemption Threshold
Some HMRC customers need extra help to get their taxes and entitlements right. We want to provide this support in a way that suits them. It needs to be easy to access and affordable, both for customers and for the taxpayers …
Tax Information and Impact Note for Withdrawal of the exemption for business supplies of research
Information on and documents supporting the passage of Finance Bill 2013 between June and July 2013.
Explanatory note for government amendment in Public Bill Committee of Finance Bill 2013.
The Government announced at Budget 2013 that it would consult on proposals to widen the scope of section 363A TIOPA. HM Revenue & Customs (HMRC) are asking for views on the scope of the extension.
Partnerships: Disguised Employment
HM Revenue & Customs (HMRC) will be conducting a technical review of the BPRA legislation, with a view to making its policy purpose even clearer.
Tax Information and Impact Note to describe the impact of draft legislation within the National Insurance Contributions Bill.
This Tax Information and Impact Note describes the impact of the draft legislation of the National Insurance Contributions Bill.
This Tax Information and Impact Note describes the impact of these minor changes as part of the National Insurance Contributions (NICs) Bill.
The draft National Insurance Contributions (NICs) Bill consists of seven measures.
Employee shareholder status: Capital Gains Tax exemption, income tax and National Insurance Contributions treatment
Taxation of high-value UK residential property held by certain non-natural persons (updated)
High Court judgements on claims from persons to whom VAT has been wrongly charged by their suppliers.
VAT tax avoidance using offshore entities after the European Court's judgment in Paul Newey (trading as Ocean Finance).
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