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Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.
First published during the 2016 to 2019 May Conservative government
Seeking views on the Gift Aid donor benefits rules.
Consultation on the legislative changes required to ensure leasing rules continue to work as originally intended for the new lease accounting standard IFRS16.
The government is seeking comments on the proposed way forward in relation to interest and late payment penalties.
Transposing a recent EU VAT Directive into UK law.
HMRC is inviting views on how we should legislate to extend the time limits to assess tax in cases involving offshore income, gains or chargeable transfers.
We are seeking views on extending the existing securities regime to Corporation Tax and Construction Industry Scheme deductions.
We're seeking views on how to reform Gaming Duty accounting periods and bring its administration more into line with that of other gambling duties.
HMRC is inviting views on proposals to tackle avoidance schemes where profits of trades or professions are moved outside the UK tax charge.
We are inviting views on the scheme for making payments on account of Capital Gains Tax when disposing of residential property.
This measure introduces new legislation for the Optional Remuneration Arrangements (OpRA) rules.
This measure introduces legislation to exempt employees workplace charging of all-electric and plug-in hybrid vehicles from Income Tax and National Insurance contributions.
This measure changes legislation so non-resident companies with a UK property business will be chargeable to Corporation Tax and not Income Tax.
This measure deals with avoidance schemes where UK traders and professionals avoid UK tax.
This measure provides legislation for HM Treasury to make regulations for certain information to be notified to HMRC by individuals and businesses.
This measure deals with changes to the Hybrid and other mismatches legislation in Part 6A TIOPA 2010.
This measure is about the implementation of an EU directive on the VAT treatment of vouchers.
This measure reduces the time limit to file a Stamp Duty Land Tax (SDLT) return and pay the tax due to 14 days.
This measure deals with changes to the UK rules concerning exit charges on certain unrealised profits or gains.
This measure deals with changes to the late payment penalty regime following consultation.
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