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Explains how businesses can use the simplified expenses rules for business mileage, board and lodging private use adjustments and flat rate adjustment for use of home.
Restrictions on interim payments in proceedings relating to tax matters
Financial institutes may need to include payments of savings income in the form of interest to Croatian residents on their EU Savings Directive return.
Declaration issued from the G8 Summit at Lough Erne on agreed principles for the future.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Authorised Contractual (tax transparent) Schemes
Stamp Duty and Stamp Duty Reserve Tax: clearing relief regulations for ICE Clear Europe Limited
This document contains draft legislation introduced by the government, to confirm tax rules to prevent businesses claiming capital allowances for plant and machinery costs met by other businesses.
This document contains the following information: Fee remissions for the courts and tribunals.
VAT changes affecting how Employee Benefit Consultants for work place pensions will be paid following the Retail Distribution Review.
HM Revenue and Customs’ policy on Stamp Duty Land Tax following the decision of the Tax Tribunal in the case of Robinson Family Ltd.
Tonnage Tax rules for shipping companies and when to carry out a flagging test.
Terms of reference for the employee benefits and expenses review
Draft guidance for trade or property businesses on what is a repair for direct tax purposes.
The VAT implications of Northern Ireland's introduction of a levy on the supply of 'single-use carrier bags.
HM Revenue and Customs’ tax treatment of ‘trail commission’ paid to investors in Collective Investment Schemes and life insurance policies.
Legislation about declaring goods when entering the UK, producing baggage and other effects on entering and leaving the UK, which came into force on 2 August 2011.
Legislation about the movement or removal of goods under section 30 of the Customs and Excise Management Act 1979.
Guidance on Plant and Machinery Allowances (PMA) for qualifying expenditure on second-hand fixtures.
This discussion document outlines the background of the proposal and sets out in detail the elements of the proposal on tax compliance and procurement relating to the declaration of tax compliance.
Consultation document for Legislation of Statement of Practice 1/09 (SP1/09) - Second Summary of responses and draft legislation.
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