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HMRC’s strategy for offshore tax compliance.
First published during the 2016 to 2019 May Conservative government
On 25 April 2019, The Government introduced the National Insurance (Termination Awards and Sporting Testimonials) Bill to Parliament.
Draft legislation on the information requirements and process for claiming a repayment of the overseas transfer charge.
This issue briefing provides information about the extra support HMRC provides to customers to help them meet their tax obligations.
We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.
This measure widens the definition of beneficiary for qualifying relevant overseas pension schemes.
A Call for Evidence on issues faced by taxpayers making an amendment to a tax return.
A consultation on ‘conditionality’ measures to tackle the hidden economy.
Find the Finance (No.3) Bill 2018 explanatory notes, Financial Secretary to the Treasury’s declaration, impact definitions and draft legislation.
This tax information and impact note details legislation for the application of controlled foreign companies and the anti-tax avoidance directive.
This tax information and impact note explains new legislation dealing with tax avoidance involving profit fragmentation
This measure deals with a new high strength cider and perry band for Alcohol Duty.
This tax information and impact note is about the increase to the minimum qualifying period for Entrepreneurs’ Relief.
This tax information and impact note details new tests to the definition of a personal company for entreprenuers' relief.
This tax information and impact note clarifies interest provisions on late payments of Corporation Tax, Diverted Profit Tax, Stamp Duty, Stamp Duty Land Tax, Inheritance Tax and PAYE penalties.
This tax information and impact note provides information on changes to the van benefit and car and van fuel benefit charge from 6 April 2019.
This tax information and impact note details changes to the residence nil rate band.
This tax information and impact note details the amendments to the reform of loss relief rules.
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
This tax information and impact note details the uprating of Vehicle Excise Duty.
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