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This brief sets out HM Revenue and Customs' position following the decision of the Upper Tribunal in Lok'nStore Group PLC FTC/05/2013.
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of two HM Revenue & Customs (HMRC) ESCs
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Changes have been made to the list of Fully Reportable countries for Bank and Building Society Interest returns.
This Tax Information and Impact Note explains additions, deletions and amendments to the VAT refund scheme for museums and galleries.
This draft legislation amends the Value Added Tax (Refunds to Museums and Galleries) Order 2001.
These draft regulations set out the additional conditions that expenditure by employers on recommended medical treatment must meet in order to qualify for the tax exemption at section 12 of Finance Act 2014.
This draft legislation inserts a new paragraph 7A to Schedule 7A to the Finance Act 1994.
This Tax Information and Impact Note explains that policies covering risks arising directly from the operation of a spacecraft will be exempt from Insurance Premium Tax.
Consultation on proposals for data sharing and publication by HM Revenue & Customs (HMRC) to deliver wider public benefits.
HMRC is seeking views on a new strict liability criminal offence of failing to declare taxable offshore income and gains.
Changes to the charging and collection of Excise Duty for fuel used in private pleasure craft and for private pleasure flying.
HM Revenue and Customs has published draft regulations to amend the Disregard Regulations 2004 and the Change of Accounting Practice Regulations 2004.
This Tax Information and Impact Note is about amends the operation of the Disregard Regulations.
Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014.
Amendment to Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014.
Amendment to Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses)(Amendment) Regulations 2014.
Technical consultation to analyse amendments to the VAT Regulations arising as a consequence of the introduction of the Mini One Stop Shop (MOSS).
Consultation on the provision of childcare accounts in Tax-Free Childcare.
Draft legislation to make a number of changes to the annual allowance legislation following the changes in Finance Act 2011, to help ensure that the annual allowance rules work as intended.
Budget 2013 announced that the government would improve the way in which uses tax codes as a way to collect tax and debts due to HMRC (coding out). The government consulted on this measure in 2013.
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