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This tax information and impact note explains the introduction of a new non-residential structures and buildings allowance.
This tax information and impact note provides detail about a new statutory remedy for advance Corporation Tax refund claims.
This tax information and impact note is about changes to the taxation of the UK property income of non-UK resident companies.
This tax information and impact note details the amendments to the reform of loss relief rules.
This tax information and impact note deals with the introduction of penalties for Soft Drinks Industry Levy.
This tax information and impact note explains the extension to First Time Buyers' Relief to purchasers of qualifying shared ownership property.
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
This tax information and impact note deals with the increase in duty rates on alcohol.
This is the Budget in full. You can find supporting and related documents below.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note illustrates the intention on capital allowances relating to the cost of land alterations.
The OTS has published an online survey and a call for evidence to seek views on tax as it impacts on business
This consultation seeks views on the Pension Protection Fund (Compensation) (Amendment) (No.2) Regulations 2018.
This brief explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018.
This Tax Information and Impact Note is about changes to the Machine Games Duty registration process to allow it to operate once the UK has left the EU.
We are inviting comments on a draft statutory instrument for an extension to the oil and gas investment and cluster area allowances to include tariff receipts as relevant income.
This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels from 1 September 2018.
This brief explains HMRC's policy on the VAT accounting treatment of promotions where payments are made to finance companies by motor dealers for the customer.
This brief is about the VAT treatment of bicarbonate of soda used as a baking ingredient.
Transposing a recent EU VAT Directive into UK law.
We're seeking views on how to reform Gaming Duty accounting periods and bring its administration more into line with that of other gambling duties.
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