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Proposed National Insurance Contributions (NICs) changes for Disguised Employment and Profit Deferral under Alternative Investment Fund Managers Directive.
A consultation on the use of offshore employers of workers based in the UK to avoid National Insurance and employment taxes.
HMRC sets out its position following the decision by the Court of Appeal in the case of ITV Services Ltd.
This Tax Information and Impact Note is about the use Road Fuel Scale Charges (RFSC) to account for VAT on private use of road fuel purchased by businesses.
The BRB (Residuary) Limited (Tax Consequences) Order 2013
Presented to Parliament by the Economic Secretary to the Treasury by Command of Her Majesty.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
The purpose of this consultation is to consider whether the proposed changes to VAT law achieve the intended result and to understand the impact of the changes on affected businesses.
This Tax Information and Impact Note is about the changes to the zero rating of VAT for exports from the UK.
Clarification of how VAT Tribunal ruling in the Paymex Ltd will apply in voluntary arrangements and trust deeds of changes to their carbon price support tax liability.
This consultation invites general comments on the draft statutory instrument. It is intended that the changes will be introduced by 1 November 2013.
Seeking views on the move to tax remote gambling on a place of consumption basis (proposed design of regime).
Ten year anniversary values for Inheritance Tax and guidance on the calculation of transfer values when Discounted Gift Schemes are effected.
The Individual Savings Account (Amendment No. 3) Regulations 2013
HMRC wishes to assess the impact that the withdrawal of the VAT exemption for research will have and to see whether there are any possible options to mitigate the impact of the withdrawal.
Intrastat: Revised Arrivals Exemption Threshold
Some HMRC customers need extra help to get their taxes and entitlements right. We want to provide this support in a way that suits them. It needs to be easy to access and affordable, both for customers and for the taxpayers …
Tax Information and Impact Note for Withdrawal of the exemption for business supplies of research
The Government announced at Budget 2013 that it would consult on proposals to widen the scope of section 363A TIOPA. HM Revenue & Customs (HMRC) are asking for views on the scope of the extension.
HM Revenue & Customs (HMRC) will be conducting a technical review of the BPRA legislation, with a view to making its policy purpose even clearer.
Tax Information and Impact Note to describe the impact of draft legislation within the National Insurance Contributions Bill.
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