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We’re inviting views on draft legislation that allows 4 named Corporate Joint Committees to obtain refunds of VAT incurred in the course of their non-business activities.
This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benef…
Legislation to define ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption.
This measure introduces a new tax on exceptional electricity generation receipts of qualifying generating undertakings from 1 January 2023 to 31 March 2028.
How HMRC is making it easier for individuals and businesses to get their tax right and keep on top of their tax affairs.
An overview of why the Register of Overseas Entities is important for tax.
HMRC’s initial equality impact assessment of the Contact Engagement Programme.
This tax information and impact note is about targeted changes to customs requirements that apply for imported goods. It also clarifies relevant legislation relating to one of the changes.
We welcome views on the inclusion of cryptoassets in the Investment Transactions List of asset types used for the purposes of the Investment Manager Exemption (IME) and certain fund tax regimes.
HMRC’s initial equality impact assessment of the Payments and Debt Programme: Harmonising payments – paper BACs refund remittances.
This tax information and impact note sets out the new rates for van benefit and fuel benefit charges.
This measure makes changes so that non-domiciled individuals pay tax on value built up on UK company securities in the UK, even when those securities are exchanged for securities in an offshore holding company.
This tax information and impact note explains the temporary increases to the nil-rate bands for Stamp Duty Land Tax on residential property and to the amount that a First Time Buyer may pay while qualifying for relief.
A technical consultation on this draft statutory instrument, which ensures the pensions tax framework will apply as intended to pension scheme administrators and members affected by the public service pensions remedy.
The rates for petrol powered and hybrid powered company cars from the tax year 2025 to 2026 to tax year 2027 to 2028.
We welcome views on the design of draft regulations requiring disclosure of certain arrangements to HMRC.
This tax information and impact note is about the introduction of Vehicle Excise Duty for zero emission cars, vans and motorcycles from 2025. This will apply to new and existing electric vehicles.
This tax information and impact note is about the changes to the Energy (Oil and Gas) Profits Levy announced at Autumn Statement 2022.
This tax information and impact note is about setting the appropriate percentage for company cars for tax years 2025 to 2026, 2026 to 2027 and 2027 to 2028.
This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and various NICs thresholds, at their current levels up to and including 2027 to 2028.
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