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The OTS is publishing today a report which sets out a strategic vision for the future of guidance for taxpayers and their advisers
This briefing explains what the High Income Child Benefit Charge is, how it works, and who it affects.
The government is seeking comments on the proposed way forward in relation to interest and late payment penalties.
We are inviting views on the scheme for making payments on account of Capital Gains Tax when disposing of residential property.
This measure deals with avoidance schemes where UK traders and professionals avoid UK tax.
This measure provides legislation for HM Treasury to make regulations for certain information to be notified to HMRC by individuals and businesses.
This measure deals with changes to the Hybrid and other mismatches legislation in Part 6A TIOPA 2010.
This measure deals with changes to the UK rules concerning exit charges on certain unrealised profits or gains.
This measure allows individuals whose shareholding is ‘diluted’ below the 5% threshold as a result of a new share issue to obtain relief for gains up to that time.
This measure deals with the deferment of payment of Capital Gains Tax by certain UK resident trusts or non-UK resident individuals who trade through a UK branch.
This measure deals with the changes that will affect taxpayers who submit Income Tax Self Assessment and VAT Returns late.
This measure increases the offshore non-compliance tax assessment time limit to 12 years involving Income Tax, Capital Gains Tax and Inheritance Tax.
Draft amendments to the VAT regulations and a draft VAT Notice about keeping digital records and providing VAT returns using compatible software.
Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information.
Directions for users of the Making Tax Digital for Business service on using relevant software to deliver and receive specified information electronically.
This Tax Information and Impact Note is about increasing the Capital Gains Tax (CGT) annual exempt amount for the period 2018 to 2019.
This tax information and impact note is about changes to Part 3 of the Finance Act 2003 due to the introduction of the Union Customs Code.
Mutual Agreement Procedure (MAP).
A consultation on extending Qualifying Care Relief to payments for care made by Shared Lives schemes that aren't funded by local authorities.
This tax information and impact note is about changes affecting pension scheme administrators that reclaim tax relief using the Relief at Source method.
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