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This Tax Information and Impact Note is about the extension of Making Tax Digital for VAT to all VAT registered businesses.
We’re inviting views on draft legislation that will repeal a piece of redundant legislation.
This brief explains the rules for the VAT treatment of COVID-19 testing services, for those who make supplies of COVID-19 testing services, their advisers and those receiving their services.
This is HM Revenue and Customs' initial equality impact assessment.
Find information on making a late election (if subject to the loan charge) to spread outstanding disguised remuneration loan balance evenly across 3 tax years.
Find out how the government intends to use the powers in the National Insurance Contributions Bill 2021.
This technical note explains how the 2019-20 income tax data published by HMRC today is used to update the Scottish Government’s funding.
First published during the 2019 to 2022 Johnson Conservative government
Seeking views on the systemic effectiveness of the UK’s anti-money laundering and counter terrorist financing regulatory and supervisory regimes and how they contribute to the overarching objective of countering economic cri…
This tax information and impact note is about changes to provide full customs controls at all border locations from 1 January 2022.
This measure introduces new proposals designed to clamp down on promotors of tax avoidance arrangements.
This measure introduces an increase in the normal minimum pension age.
This measure intends to reform basis periods for Income Tax for the self-employed, it also launches a consultation on how to implement reform.
This measure introduces a legislative change to the hybrid and other mismatches rules.
This measure introduces tougher more effective sanctions to tackle the sale of illicit tobacco.
This paper outlines potential reform to the way public bodies manage their VAT affairs. The period for responses to the policy paper has concluded.
This call for evidence examines how VAT grouping provisions operate in the UK and potential changes, including on establishment and compulsory grouping. This call for evidence has concluded.
This Call for Evidence seeks stakeholder views on the government’s assessment of the VAT challenges created by the Sharing Economy. This call for evidence has concluded
We are seeking views on a proposed revision of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction.
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