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Options to improve the operation of the Construction Industry Scheme (CIS) and on the introduction of mandatory on-line CIS filing for contractors.
HMRC are consulting on ways to reduce the administrative burden for businesses within ATED (Annual Tax on Enveloped Dwellings).
Proposals for the new 'loss on ignition' test that will help landfill site operators determine the correct tax liability of fines.
A consultation on simplifying the calculation of Inheritance tax (IHT) charges on trusts.
HMRC is seeking views on proposals to further strengthen Disclosure of Tax Avoidance Schemes and initial thinking about how the VAT Disclosure Regime might be updated.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
A consultation on extending the Inheritance Tax exemption for armed forces personnel to all emergency service personnel who die in the line of duty.
HMRC wishes to hear from businesses that may be affected by an extension to the tobacco anti-forestalling restrictions.
Seeking views on replacing the current system of dispensations for reporting non-taxable expenses with an exemption for paid or reimbursed expenses.
This consultation seeks views on the introduction of a voluntary system of payrolling for benefits in kind.
This consultation seeks views on the introduction of a statutory exemption for trivial benefits in kind.
This consultation seeks views on the abolition of the £8,500 threshold.
HMRC is seeking views on options to strengthen civil sanctions for those evading tax by hiding taxable income, gains and assets offshore.
The Office of Tax Simplification (OTS) has recommended that the Government introduce the concept of the ‘marketable security’ into the tax rules for employment-related securities.
Seeking views on the potential introduction of a new employee shareholding vehicle to make it easier for companies wishing to establish employee share schemes.
Draft legislation allowing for the disclosure of limited exporter information.
Draft regulations to exclude certain shares issued as a result of a merger between 2 or more Venture Capital Trusts from the provisions on returns of capital introduced by Finance Act 2014.
This Tax Information and Impact Note is about reforming the structure, rates and thresholds for Stamp Duty Land Tax (SDLT).
This Tax Information and Impact Note is about preventing the abuse of late paid interest rules.
This draft legislation is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
This draft legislation is about restricting corporation tax relief where a company acquires internally generated goodwill.
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