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This consultation sets out three possible models for late submission penalties and provides an update on late payment penalty interest.
Consultation on policy and legislative options to tackle fraud on the provision of labour in the construction sector.
This technical consultation seeks comments on draft regulations which allow a Venture Capital Trust (VCT) to exchange shares or securities in a share reorganisation or company reconstruction.
Explanatory notes and guidance to Finance Bill 2017-18.
First published during the 2016 to 2019 May Conservative government
This technical consultation seeks views on the draft regulations and explanatory memorandum for changes to the Registered Pension Schemes (Relief at Source) Regulations 2005.
This measure deals with changes to Marriage Allowance announced at Autumn budget 2017, allowing claims on behalf of deceased spouses and civil partners.
This tax information and impact note deals with changes to Venture Capital Trusts to encourage high growth investment announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the carried interest rules for Capital Gains Tax announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the legislation dealing with disguised remuneration announced at Autumn Budget 2017.
This tax information and impact note deals with the increase to the rate of research and development expenditure credit announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the targeted anti-avoidance rule for Double Taxation Relief.
This tax information and impact note deals with changes to the higher rate of stamp duty land tax announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the Enterprise Investment Scheme and Venture Capital trusts to encourage investment in knowledge-intensive companies as announced at Autumn Budget 2017.
This tax information and impact note deals with updates to the lists of technologies and products covered by the energy-saving first year allowances scheme announced at Autumn Budget 2017.
This tax information and impact note deals with the exemption from corporation tax for The Education Authority, the Northern Ireland announced at Autumn Budget 2017.
This tax information and impact note deals with increases to the van benefit charge and the car and van fuel benefit charges announced at Autumn Budget 2017.
This tax information and impact note deals with the extension to first year tax credits for energy efficient plant and machinery announced at Autumn Budget 2017.
This tax information and impact note confirms the VAT registration and deregistration thresholds announced at Autumn Budget 2017.
This tax information and impact note deals with changes to capital gains tax where assets are transferred to a non-resident company and share capital is reorganised as announced at Autumn Budget 2017.
This tax information and impact note deals with changes to qualifying care relief announced at Autumn Budget 2017.
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