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This measure will allow certain non-corporate bodies to join VAT groups.
HMRC is seeking views on the frequency of official statistics for revenues from oil and gas production and analysis of Petroleum Revenue Tax assessment data.
This tax information and impact note allows regulations to be made to discourage attempts by fraudsters to escape a reverse charge.
This tax information and impact note is about the increase to the minimum qualifying period for Entrepreneurs’ Relief.
This tax information and impact note details new tests to the definition of a personal company for entreprenuers' relief.
We are seeking views on how to improve the tax and administrative treatment of short term business visitors from overseas branches of UK companies.
Find the impact definitions for the tax information and impact notes published by HMRC for Budget 2018.
We are seeking views on the best way to tackle non-compliance with the off-payroll working rules (IR35) in the private sector.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note details the extention to the current 100% first-year allowance for expenditure on electric charge-point equipment.
This Tax Information and Impact Note explains changes to the Energy Technology and Water Technology Lists for 2019 to 2020.
This tax information and impact note explains changes to the Annual Investment Allowance.
This tax information and impact note explains the changes to Income Tax rates and thresholds for 2019 to 2020.
This tax information and impact note gives details about the power to amend EU references in the taxes acts.
This tax information and impact note deals with changes to tax treatment for hybrid capital instruments.
This tax information and impact note deals with minor modifications to Diverted Profits Tax.
This tax information and impact note sets out a UK Income Tax charge on certain amounts paid offshore for intangible property.
This tax information and impact note details the increase in Landfill Tax.
This tax information and impact note deals with the movement of soft drinks between the UK and the Isle of Man liable to the Soft Drinks Levy.
This tax information and impact note details the rates of Air Passenger Duty (APD) for 2020 to 2021.
This tax information and impact note explains the modification to the Specified Supplies Order.
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