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A consultation on simplifying the calculation of Inheritance tax (IHT) charges on trusts.
A consultation on extending the Inheritance Tax exemption for armed forces personnel to all emergency service personnel who die in the line of duty.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
HMRC wishes to hear from businesses that may be affected by an extension to the tobacco anti-forestalling restrictions.
Seeking views on replacing the current system of dispensations for reporting non-taxable expenses with an exemption for paid or reimbursed expenses.
This consultation seeks views on the introduction of a voluntary system of payrolling for benefits in kind.
This consultation seeks views on the introduction of a statutory exemption for trivial benefits in kind.
This consultation seeks views on the abolition of the £8,500 threshold.
A consultation paper on a proposal for a new cluster area allowance.
This consultation seeks views on the design and implementation of the enlargement of the social investment tax relief (SITR).
Seeking views on the potential introduction of a new employee shareholding vehicle to make it easier for companies wishing to establish employee share schemes.
Documents relating to the OTS competitiveness of UK tax administration review, including the final report published on 9 October 2014.
This is the Autumn Statement in full. You can find supporting and related documents below.
Draft regulations to exclude certain shares issued as a result of a merger between 2 or more Venture Capital Trusts from the provisions on returns of capital introduced by Finance Act 2014.
This draft legislation is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
This Tax Information and Impact Note is about countering avoidance of Income Tax involving losses from miscellaneous transactions.
This draft legislation is about countering avoidance of Income Tax involving losses from miscellaneous transactions.
This Tax Information and Impact Note is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
This consultation discusses the best way to implement a capital gains tax charge on non-residents.
This Tax Information and Impact Note provides information about the introduction of the voluntary Class 3A contributions.
This technical consultation sets out how previously announced changes to the Child Trust Fund (CTF) and Junior Individual Savings Account (ISA) rules will operate
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