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The government has published draft anti-avoidance tax legislation for technical consultation.
Technical consultation on measures for Finance Bill 2014.
The government has published draft tax administration legislation for technical consultation.
The government has published draft secondary legislation for technical consultation.
Assessment of impact following concerns that some small businesses are experiencing additional costs from moving to ‘on or before’ reporting.
These documents detail changes to the National Insurance Contributions Bill for 2013.
Tax Information and Impact Notes (TIINs) issued alongside changes to the National Insurance Contributions Bill for 2013
This is the Autumn Statement in full. You can find supporting and related documents below.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Partnerships Review: Class 4 contributions and limited liability partnerships (salaried members)
Double taxation relief: revenue protection
Avoidance schemes using total return swaps
Partnerships review: partnerships with mixed membership
Controlled foreign companies: profit shifting
Changes to the debt cap provisions
Abolition of employers National Insurance contributions for the under 21s
The Code of Practice on Taxation for Banks encourages banks to follow the letter as well as the spirit of the law in relation to tax planning.
UK oil and gas fiscal regime: new onshore allowance
Interest Distributions from authorised investment funds paid without deduction of tax
HM Revenue and Customs is seeking views on legislation about Real Time Information including penalties, direct collection and exempt employers.
The Tax Treatment of Financing Costs and Income (Excluded Schemes) Regs 2013
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