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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.
First published during the 2016 to 2019 May Conservative government
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.
We are seeking comments on this draft guidance on the hybrids mismatch legislation.
This measure introduces a new statutory requirement for UK headed Multinational enterprises (MNEs), or UK sub groups of MNEs, to make an annual country-by-country report to HM Revenue and Customs (HMRC).
This tax information and impact note updates The Taxes (Base Erosion and Profit Shifting) (country-by-Country Reporting) Regulations 2016.
This brief sets out HMRC's policy on the scope for claims for historical bad debt relief on supplies made between 1 January 1978 and 19 March 1997.
This draft legislation adds further museums and galleries that allow free public admission to the VAT refund scheme.
This tax information and impact note is about changes to the list of museums and galleries who can use the VAT refund scheme.
This tax information and impact note makes changes to the existing rules which apply tax at 45% to restitution interest payable by HM Revenue and Customs.
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