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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.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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
This Tax Information and Impact Note describes the increased choice in relation to children’s savings and the simplification of processes around Child Trust Fund account management and transfer.
Seeking views on the effectiveness and desirability of a minimum excise tax (MET) to support the tobacco duty regime.
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of two HM Revenue & Customs (HMRC) ESCs
A consultation on whether entitlement to the UK Personal Allowance should be restricted for non-UK residents and how this might be implemented.
The Office of Tax Simplification has published their third and final report on the review of employee benefits and expenses.
Consultation on the provision of childcare accounts in Tax-Free Childcare.
This consultation sets out details of the proposed corporation tax relief for theatre production, and seeks views on the design of the relief.
Budget 2013 announced that the government would improve the way in which uses tax codes as a way to collect tax and debts due to HMRC (coding out). The government consulted on this measure in 2013.
This Tax Information and Impact Note explains new legislation in the National Insurance Contributions Bill 2014 for accelerated payments associated with avoidance schemes.
Memorandum for the House of Lords Delegated Powers and Regulatory Reform Committee.
Second report on the review of employee benefits and expenses.
This consultation seeks views and information on the recent reforms and expansions of the tax-advantaged venture capital schemes.
Final report following the taxation of pensioners review.
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