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We are inviting views on the draft legislation for the excise duty tax category definition - tobacco for heating - that will come into force on 1 July 2019.
New OTS report calls on government to prioritise action to address long-standing concerns about the experience of smaller businesses
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.
We welcome views on this draft legislation for changes to Regulation 38 of the VAT Regulations 1995 (SI 1995/2518) and consequential amendments to Regulations 24 and 15.
This consultation sets out the government’s proposals for CDC pension schemes.
First published during the 2016 to 2019 May Conservative government
A consultation on the secondary legislation to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions.
This brief explains the changes to the treatment of personal contract purchase and similar contracts following the European Court of Justice decision in Mercedes Benz Financial Services C 164/16.
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
This tax information and impact note is about changes to the VAT treatment of vouchers issued on or after 1 January 2019.
This brief explains changes to the rules on accounting for VAT on retained payments and deposits from 1 March 2019.
HMRC is seeking comments on this draft guidance about the Corporation Tax treatment of insurance companies writing life assurance and other long-term insurance business.
This assessed the extent to which the objectives established by the Charging Regulations had been achieved and whether they are still appropriate.
This brief explains the changes to VAT rules for higher education starting from 1 August 2019.
This technical consultation seeks comments on draft HM Treasury orders for changes to the VAT treatment of business to consumer supplies of digital services.
This measure widens the definition of beneficiary for qualifying relevant overseas pension schemes.
Consultation on draft amendment to Specified Supplies Order to address the issue of VAT off-shore looping in the financial services sector.
This technical consultation seeks comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles.
This tax information and impact note details changes to the de-grouping charge for Corporation Tax intangibles.
This tax information and impact note explains the introduction of a new market value rule where listed securities are transferred to a connected company.
A Call for Evidence on issues faced by taxpayers making an amendment to a tax return.
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