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This is HM Revenue and Customs' initial equality impact assessment.
This is HM Revenue and Customs' initial equality impact assessment of the Soft Drinks Industry Levy.
This Tax Information and Impact Note is about Charter Trustees for Bournemouth and the Charter Trustees for Poole being able to claim refunds of VAT.
This Tax Information and Impact Note is about the VAT zero-rate applied to the handling of qualifying aircraft and the handling and storage of the goods.
This brief explains HMRC’s policy on the VAT treatment of school holiday clubs following the First-tier Tribunal’s decision of 7 November 2019.
This tax information and impact note is about the increase in the duty rate on all tobacco products.
We welcome views on ways to raise standards and increase transparency in the tax advice market.
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.
This measure introduces a new plastic packaging tax.
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.
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