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We welcome views on ways to raise standards and increase transparency in the tax advice market.
This new report highlights ways Capital Gains Tax can distort behaviour, and sets out a framework of policy choice about the design of the tax for government.
We welcome views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles (CIVs) and their investors.
This new report explores ways of simplifying the process of making claims and elections across the tax system.
The OTS has published an online survey and a call for evidence to seek views on capital gains tax
This measure introduces amendments to working time requirements for Enterprise Management Initiatives (EMIs).
This measure reduces the van benefit charge for zero emissions vans to zero and takes effect from the 2021 to 2022 tax year.
Details of the scope of the OTS review into Capital Gains Tax are published
We welcome views on draft legislation to introduce rules on the taxation of coronavirus (COVID-19) business support grants.
This measure introduces changes to the operation of the off-payroll working rules from April 2021, these rules are designed to ensure fairness between individuals working in a similar way.
This note explains the reduction in the Entrepreneurs’ Relief lifetime limit announced at Budget 2020.
This Tax Information and Impact Note is about the tax treatment of welfare counselling.
This Tax Information and Impact Note is about changes to subscription limits for Child Trust Funds and Junior Individual Savings Accounts from 6 April 2020.
Find the impact definitions for the tax information and impact notes published by HMRC for Budget 2020.
Tax policy measures announced at Budget 2020.
First published during the 2019 to 2022 Johnson Conservative government
This Tax Information and Impact Note is about Income Tax automation challenges and confirms the legal position.
This Tax Information and Impact Note is about tax exemptions under the new Troubles Permanent Disablement Payment Scheme.
This Tax Information and Impact Note is about the treatment of certain limited liability partnerships for Income Tax, Capital Gains Tax and Corporation Tax.
This Tax Information and Impact Note is about new Income Tax and National Insurance exemptions for bursary payments to care leavers.
This Tax Information and Impact Note is about the tax treatment of certain Scottish social security benefits.
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