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Seeking views on the design of the tax on plastic packaging announced at Budget 2018.
First published during the 2016 to 2019 May Conservative government
We are seeking views on draft legislation that amends the scope of the zero rate for prescription drugs to ensure consistency with the Department of Health and Social Care’s Human Medicines Regulations 2012.
This Tax Information and Impact Note is about Employment Allowance when you have less than £100,000 in secondary Class 1 National Insurance contributions liability.
This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.
We are seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade tax.
This tax information and impact note covers the introduction of regulations requiring the disclosure of certain cross-border arrangements to HMRC.
This is HM Revenue and Customs' initial equality impact assessment.
This tax information and impact note details hybrid capital and debt instruments issued by banks to overseas associates.
This Tax Information and Impact Note is about exemptions of certain hybrid capital and debt instruments issued by banks and insurers to their overseas associates.
This tax information and impact note is about changes to the VAT rules for businesses making sales of digital services to consumers across the EU.
We are seeking views on draft legislation that allows 4 named public bodies to obtain refunds of VAT incurred in the course of their non-business activities.
HM Treasury’s review of Isle of Man Customs and Excise’s administration of VAT in relation to aircraft and yachts.
First published during the 2019 to 2022 Johnson Conservative government
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it's essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
OTS outlines and evaluates responses to its VAT review
This technical consultation seeks views on draft regulations that will ensure new rules on the taxation of hybrid capital instruments work as intended for instruments with a takeover or change of control clause.
This brief explains how businesses that have paid too much VAT from 1 March 2019, as a result of an error in VAT Notice 709/5, can correct this.
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