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Draft regulations for the implementation of country-by-country reporting.
This tax information and impact note details the changes to the criteria for claiming Alcoholic Ingredients Relief.
This draft regulation explains changes to the Alcohol Ingredients Relief scheme.
Examining the imapct of verification schemes for Irish whiskey, Irish cream and Irish poteen produced in Northern Ireland.
HMRC seeks views on a proposal to achieve earlier resolution and certainty on one or more aspects of an enquiry into a tax return.
This brief sets out HMRCs interpretation of the Supreme Court decision in George Anson v HMRC with regard to US Limited Liability Companies.
HM Revenue and Customs is asking for comments on the way that penalties are applied as we deliver more digital services.
Partnerships.
We are seeking views on the proposed change to reduce the number of times we publish charity tax relief statistics to once a year. We are also seeking views on users' experiences of these statistics more generally.
This brief explains the government’s position in respect of the decision of the European Court concerning its policy.
Find out about the new tax-free Dividend Allowance.
This brief is to make suppliers aware that from 5 October 2015 a compulsory charge on carrier bags is to be introduced in England.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for Inheritance Tax purposes.
This HMRC consultation gives information about the withdrawal of the CCL exemption for renewable source energy and seeks views about the transitional period.
First published during the 2015 to 2016 Cameron Conservative government
This Tax Information and Impact Note is about the tax treatment of credit losses and amends the Change of Accounting Practice Regulations 2004 (SI 2004/3271).
Proposed changes for the transitional adjustments arising on adoption of International Financial Reporting Standard 9 (IFRS 9) for credit losses.
This brief provides clarification of the VAT treatment of verandahs when sold with caravans.
Draft regulations defining 'apprentice' for zero-rate employer Class 1 National Insurance contributions (NICs) for apprentices under 25.
Proposed changes to the tax rules for intra-group transfers of long-term life insurance business to provide for certainty of treatment and a more commercial method in calculating the transferor's unrelieved receipts or …
Consultation on how HMRC supports customers who need help when classifying goods for import or export purposes
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