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Details of the government’s reforms to stamp duty land tax relief for first-time buyers.
First published during the 2016 to 2019 May Conservative government
Details of the government’s policy on the VAT registration threshold.
Details of the government’s reforms to the taxation of high strength cider.
Details of the government’s plan to support businesses.
This is the Autumn Budget in full. You can find supporting and related documents below.
This tax information and impact note is about changes to Corporation Tax (CT) instalment payments for very large companies.
This technical consultation seeks comments on the draft PAYE Regulations in respect of Car Data Reporting Requirements and Reporting Taxable Amounts due under Optional Remuneration Arrangements.
A consultation on proposed changes to the administration procedures for those who produce, process or store alcohol subject to excise duty.
This technical consultation seeks comments on draft regulations which set out a licensing scheme for tobacco products manufacturing machinery.
This technical consultation seeks comments on how changes to payment rules for relevant non-UK schemes (RNUKS) will affect member's funds.
This draft legislation allows companies to enter into simplified arrangements in order to claim and surrender group relief for carried-forward losses.
This technical consultation seeks comments on two draft statutory instruments regarding the Soft Drinks Industry Levy.
This measure introduces HMRC powers to register and de-register master trust pension schemes and schemes for dormant companies.
A consultation on whether to bring illegal waste sites within the scope of Landfill Tax.
Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses.
Further changes to tackle disguised remuneration tax avoidance schemes since Spring Budget 2017 including the close companies’ gateway and new information requirements for the loan charge.
This measure limits the Bank Levy to UK activities and makes other changes to the regime.
This Tax Information and Impact Note applies to B2C telecommunication services used outside the EU and removal of the use and enjoyment rule.
Proposed provisions to prevent unintended restrictions on transition to the Corporate Interest Restriction (CIR) rules.
This draft legislation will remove the VAT use and enjoyment provision for business to consumer (B2C) telecommunication services.
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