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This consultation seeks views on the draft Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2018.
First published during the 2016 to 2019 May Conservative government
This brief explains changes to the rules on accounting for VAT, where the amount paid changes after the VAT has been accounted for to HMRC from 1 September 2019.
We invite views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018. The government announced this measure to support business investment in new non-residenti…
Find out about the Digital Services Tax that applies from 1 April 2020 on revenues that groups receive from providing a social media platform, search engine or an online marketplace to UK users.
Consultation on the detailed design and implementation of a Digital Services Tax that the government has announced will be introduced in April 2020.
This document consults on all aspects of Corporate Capital Loss Restriction.
We are inviting views on the impacts of extending the market value rule and aligning the Stamp Duty and Stamp Duty Reserve Tax (SDRT) consideration rules.
This measure widens the scope of Income Tax and Corporation Tax share loss relief.
The consultation outlines how HMRC’s new status will differ from existing rules when a business goes into insolvency.
This measure introduces corporate capital loss restriction rules for chargeable gains accruing on or after 1 April 2020 for companies chargeable to Corporation Tax.
This measure introduces new sanctions regarding post duty point dilution
This measure clarifies the rules when adopting the new lease accounting standard.
This measure introduces a new Digital Services Tax from April 2020.
This tax information and impact note explains changes to the reduced rate for energy-saving materials.
We are seeking views on draft legislation that amends the scope of the reduced rate for energy-saving materials to ensure consistency with EU law.
We would like your views on the draft secondary legislation to implement track and trace and security features for tobacco products in the UK as required by the Tobacco Products Directive.
This Tax Information and Impact Note is about a new tax relief, the Structures and Buildings Allowance, for businesses incurring qualifying expenditure on new structures and buildings on or after 29 October 2018.
The measure will introduce a reverse charge for supplies of renewable energy certificates.
This brief will explain how the domestic reverse charge will operate.
Tax policy measures announced at Budget 2018.
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