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This memorandum provides an updated post legislative assessment of the Fraud Act 2006 for submission to the ‘House of Lords Select Committee on the Fraud Act 2006 and Digital Fraud’.
First published during the 2019 to 2022 Johnson Conservative government
HM Treasury’s proposal for mitigating risks from critical third parties to the finance sector.
This consultation seeks views on the draft Occupational Pension Schemes (Governance and Registration) (Amendment) Regulations 2019.
This brief explains how HMRC now approaches determining if an activity is a business activity for VAT purposes.
HMRC’s initial equality impact assessment of the Residential Property Developers Tax.
Screening equality impact assessment for Making Tax Digital (MTD) for VAT.
Screening equality impact assessment for HMRC's prescribed P87 expenses form.
This consultation seeks views on the government’s legislative proposals for protecting access to cash.
This tax information and impact note applies to businesses registered or liable to be registered for VAT that sell mobiles or computer chips in the UK under the VAT domestic reverse charge procedure.
This tax information and impact note applies to specialist haulage operators with an established base outside Great Britain.
This tax information and impact note applies to regulated providers of Home Purchase Plans and peer-to-peer platforms facilitating alternative finance arrangements.
Screening equality impact assessment for the National Insurance holiday for the employers of veterans.
Business by telephone — HM Revenue and Customs taxes contact centres.
HMRC welcomes comments on the draft revocation order for the Moscow stock exchange.
We welcome views on these draft statutory instruments ahead of their proposed introduction in 2022.
HMRC’s screening equality impact assessment of the Qualifying Asset Holding Companies (QAHCs).
Legislation about what passenger information is needed for ships, aircraft and railway vehicles arriving in or departing from Great Britain and Northern Ireland.
HM Revenue and Customs' screening equality impact assessment of Post Office Card Account (POCA) - product cessation.
A technical consultation on this draft statutory instrument, which will extend certain information and reporting deadlines in respect of Scheme Pays and the annual allowance tax charge.
This brief explains how to claim a repayment of any overpaid import VAT on imports of dental prostheses made between 1 January 2021 and 27 October 2021.
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