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Dealing with HMRC

Policy papers and consultations

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  • Partnership mergers and demergers.

  • Payments made by employers to employees when in full-time attendance at universities and technical colleges.

  • Payments to a non-resident from UK discretionary trusts or UK estates during the administration period: double taxation relief.

  • Offshore funds 7 March 1986.

  • The interaction of Income Tax and Inheritance Tax on assets put into settlements.

  • Partnership: assets owned by a partner.

  • Company liquidations: shareholders' Capital Gains Tax.

  • Part disposals of land.

  • Goods sold subject to reservation of title.

  • Value shifting: Taxation of Chargeable Gains Act 1992 section 30.

  • Replacement of business assets in groups of companies.

  • Partial disclaimers of residue.