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This is HM Revenue and Customs' screening equality impact assessment of Uncertain Tax Treatment (UTT).
This measure introduces changes to the taxation of termination payments and post-employment notice pay.
Draft legislation on National Insurance Contributions (Increase of Thresholds)
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note details technical amendments to the changes being introduced from 23 March 2022, to rates of fuel duty.
This tax and impact note details the introduction of the time-limited zero-rate of VAT for the installation of certain Energy Saving Materials in residential accommodation and the permanent reversal of legislative changes in…
This tax information and impact note is about the increase in the maximum Employment Allowance from April 2022.
This tax information and impact note is about the increase in the Primary Threshold and Lower Profit Limit and associated Class 2 changes.
This tax information and impact note applies to non-UK residents participating or involved in the Finalissima football match.
The methodology for removing the impact of changes in inflation from the welfare cap, as required by the Charter for Budget Responsibility.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note aims to make sure relevant diagnostic testing procedures used by employers are not subject to an Income Tax charge or National Insurance contributions.
This tax information and impact note is about changes to simplify moving goods from Great Britain or the Isle of Man to Northern Ireland from 1 April 2022.
This is a technical consultation, and we welcome views on these draft regulations which will amend definitions in the bank-specific tax rules.
This tax information and impact note applies to banking companies and groups that include a banking company, within the charge to Corporation Tax.
This brief explains what you must do if you've chosen to continue using the Lennartz mechanism and you entered the arrangement before 22 January 2010.
This tax information and impact note is about derivative contracts used to hedge foreign exchange risks relating to acquisitions or disposals of shareholdings.
This tax information and impact note is about the appropriate rights of review and appeal for traders. It also clarifies relevant legislation.
This tax information and impact note applies to individuals who receive payments from non-resident trusts.
This tax information and impact note is about issues identified in changes made to the Value Added Tax Act 1994 by the Finance Act 2021 to implement the VAT e-commerce package and other miscellaneous amendments.
This brief is about how the UK’s withdrawal from the EU affects end-customer claims for refunds of VAT overpaid to a supplier.
OTS publishes an update on the Single Customer Account.
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