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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 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.
First published during the 2019 to 2022 Johnson Conservative government
This Tax Information and Impact Note is about the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020.
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
This measure introduces new reliefs from the Annual Tax on Enveloped Dwellings (ATED) from 1 April 2020 and the 15% flat rate of Stamp Duty Land Tax (SDLT) from the date of Autumn Budget or a later day.
This measure amends the VAT refund scheme to include the S4C television channel as an eligible body.
This measure introduces new rates of Stamp Duty Land Tax (SDLT) from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the United Kingdom.
This measure introduces two technical changes to the Corporate Interest Restriction.
This measure introduces amendments to working time requirements for Enterprise Management Initiatives (EMIs).
This measure reduces the van benefit charge for zero emissions vans to zero and takes effect from the 2021 to 2022 tax year.
This measure introduces a new requirement which amends HMRC's Civil Information Powers
This measure provides for the taxation of collective money purchase benefits.
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