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This is HM Revenue and Customs' initial equality impact assessment.
This tax information and impact note details hybrid capital and debt instruments issued by banks to overseas associates.
This Tax Information and Impact Note is about exemptions of certain hybrid capital and debt instruments issued by banks and insurers to their overseas associates.
This briefing provides information about reforms to off-payroll working rules and the support HMRC is putting in place to help organisations prepare.
This tax information and impact note is about changes to the VAT rules for businesses making sales of digital services to consumers across the EU.
We are seeking views on draft legislation that allows 4 named public bodies to obtain refunds of VAT incurred in the course of their non-business activities.
We are seeking views on draft regulations that will enable employers and testimonial committees to report and pay Class 1A National Insurance contributions on termination awards and sporting testimonials in real time.
We would like your views on draft secondary legislation making changes to Income Tax (Trading and Other Income) Act 2005, Part 5, Chapter 2A (Offshore Receipts in respect of Intangible Property).
This Tax Information and Impact Note is about changes to Offshore Receipts in respect of Intangible Property (ORIP).
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it's essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
This technical consultation seeks views on draft regulations that will ensure new rules on the taxation of hybrid capital instruments work as intended for instruments with a takeover or change of control clause.
This brief explains how businesses that have paid too much VAT from 1 March 2019, as a result of an error in VAT Notice 709/5, can correct this.
This brief explains changes to the rules on accounting for VAT, where the amount paid changes after the VAT has been accounted for to HMRC from 1 September 2019.
We invite views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018. The government announced this measure to support business investment in new non-residenti…
First published during the 2016 to 2019 May Conservative government
This brief explains changes to VAT law affecting higher education providers starting from 1 August 2019.
Find out about the Digital Services Tax that applies from 1 April 2020 on revenues that groups receive from providing a social media platform, search engine or an online marketplace to UK users.
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