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OTS publishes an update paper on its 2018 Guidance Review.
This measure introduces a number of amendments to the Construction Industry Scheme (CIS).
This Tax Information and Impact Note is about an exemption from Income Tax and National Insurance contrubutions for employer-reimbursed coronavirus antigen tests.
This tax information and impact note is about the reduction in charges for unauthorised withdrawals from Lifetime ISAs during the period 6 March 2020 to 5 April 2021.
This Tax Information and Impact Note is about an exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments in Scotland and Wales.
This tax information and impact note explains the temporary increase in the nil rate band for Stamp Duty Land Tax on residential property from 8 July 2020 to 31 March 2021.
This tax information and impact note is about preventing a loophole in an existing domestic reverse charge for emissions allowances following the introduction of a UK emissions trading scheme on 1 January 2021.
The government has published a number of tax-related consultations and calls for evidence on a range of tax administration and tax policy areas.
First published during the 2019 to 2022 Johnson Conservative government
We welcome views on the government’s intention to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
We welcome views on ways to tackle future use of disguised remuneration tax avoidance.
This consultation sets out the principles for taxing trusts and seeks views and evidence on reform in line with them.
We welcome views about the operation of the partial exemption and the Capital Goods Scheme regimes to ensure that they continue to be operated fairly and efficiently.
We are seeking the views of organisations and individuals on how the Social Investment Tax relief has affected access to finance for social enterprises.
First published during the 2016 to 2019 May Conservative government
We welcome comments on our questions about how, if introduced, the Carbon Emissions Tax would operate and on proposals for development of the tax.
We're seeking views on policy options for a new levy on gas suppliers to fund support for green gas injection into the gas grid.
This measure introduces a limit to prevent the abuse of Research and Development (R&D) tax relief for SMEs.
This brief sets out the changes in the VAT treatment of certain supplies of hospitality, hotel and holiday accommodation, and admission to certain attractions as announced at Budget 2021.
This tax information and impact note is about a new exemption for financial support payments.
This tax information and impact note is about changes to Statutory Parental Bereavement Pay and Optional Remuneration Arrangements.
This tax information and impact note is about changes to the charge to van benefit and fuel benefit charges from 6 April 2021.
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