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HMRC and HM Treasury are inviting views on the corporate intangibles regime and reforms to support its administration, cost-effectiveness and international competitiveness.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note deals with changes to the taxation of capital gains accruing to non-UK residents.
This technical note explains the application of the non-resident capital gains rules to collective investment vehicles and investors in those vehicles.
Find the Finance (No.3) Bill 2018 explanatory notes, Financial Secretary to the Treasury’s declaration, impact definitions and draft legislation.
This measure details the reverse charge for VAT in the building and construction industries.
This tax information and impact note explains new legislation dealing with tax avoidance involving profit fragmentation
This tax information and impact note details the changes to the regime for Corporate Interest Restriction rules.
This measure deals with a new high strength cider and perry band for Alcohol Duty.
This measure deals with Tobacco Duty on heated tobacco products.
This measure deals with changes to the way Gaming Duty is calculated and accounted for.
This measure will allow certain non-corporate bodies to join VAT groups.
HMRC is seeking views on the frequency of official statistics for revenues from oil and gas production and analysis of Petroleum Revenue Tax assessment data.
This tax information and impact note allows regulations to be made to discourage attempts by fraudsters to escape a reverse charge.
This tax information and impact note is about the increase to the minimum qualifying period for Entrepreneurs’ Relief.
This tax information and impact note details new tests to the definition of a personal company for entreprenuers' relief.
Find the impact definitions for the tax information and impact notes published by HMRC for Budget 2018.
This tax information and impact note details the extention to the current 100% first-year allowance for expenditure on electric charge-point equipment.
This Tax Information and Impact Note explains changes to the Energy Technology and Water Technology Lists for 2019 to 2020.
This tax information and impact note explains changes to the Annual Investment Allowance.
This tax information and impact note deals with changes to tax treatment for hybrid capital instruments.
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