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We welcome views on the technical application of these regulations ahead of the introduction of Plastic Packaging Tax from 1 April 2022.
This brief explains HMRC's policy on details about VAT exemption for the importation into the UK of dental prostheses.
This tax information and impact note sets out a new requirement for large businesses to notify HMRC when they take a tax position in their returns for VAT, Corporation Tax, or Income Tax (including PAYE) that is uncertain.
This measure introduces an extension to pension scheme information and notice deadlines.
This measure introduces changes to the existing allowance statement for structures and buildings allowance.
This measure amends the rules for Real Estate Investment Trusts.
This measure relocates the criteria for determining a location of risk for Insurance Premium Tax.
This measure sets out legislation introduced to ensure Diverted Profits Tax legislation functions as intended and that customers are still able to make use of the relieving provisions set out in Finance At 2015.
This tax information and impact note is about the abolition of cross-border group relief and other related loss reliefs from 27 October 2021.
This Tax Information and Impact Note sets out the rate of the surcharge on banking companies and the allowance above which banking companies pay the surcharge.
This Tax Information and Impact Note sets out technical changes to the Plastic Packaging Tax legislation.
This Tax Information and Impact Note details a VAT exemption for the importation into the UK of dental prostheses.
This Tax Information and Impact Note sets out a new HM Treasury power to make Stamp Duty and Stamp Duty Reserve Tax changes in relation to securitisation and insurance-linked securities arrangements.
This Tax Information and Impact Note details legislation introduced in response to the new international accounting standard for insurance contracts.
This tax information and impact note sets out the temporary increase the headline rates of relief for the cultural reliefs.
This tax information and impact note sets out a new regime for the taxation of qualifying asset holding companies (QAHCs) and certain payments that QAHCs may make
This tax information and impact note details legislation that enables film production companies to switch between Film Tax Relief (FTR) and High-End TV Relief (HETV) during production.
This Tax Information and Impact Note details the increase to the gross gaming yield (GGY) bandings for gaming duty in line with inflation.
This tax information and impact note clarifies certain rules for the Theatre, Orchestra, and Museums and Galleries Exhibition Tax reliefs.
This tax information and impact note sets out how tobacco duties will increase on 27 October 2021.
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