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This measure introduces a series of amendments to the hybrid and other mismatches regime.
This measure introduces changes to the leasing provisions, as a result of the withdrawal of LIBOR (London Inter-bank Offered Rate).
Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019.
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.
First published during the 2019 to 2022 Johnson Conservative government
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 …
This Tax Information and Impact Note gives detailed specifications for the Bank Levy treatment of loss absorbing instruments issued by overseas subsidiaries of UK resident entities.
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…
This brief explains the developments in the appeal to the Upper Tribunal Cheshire Centre for Independent Living.
This Tax Information and Impact Note is about the measures to allow traders importing goods from the EU to make a declaration in their commercial records.
This brief tells you about simplified processes used by VAT-registered opticians and sellers of hearing aids.
This tax information and impact note is about the interest rates on liabilities for Digital Services Tax.
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 Tax Information and Impact Note is about the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020.
This brief sets out HMRC’s policy in various digital advertising situations.
This consultation sets out draft legislation for The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020.
This brief explains how changes to existing leases are treated for VAT and Stamp Duty Land Tax purposes.
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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