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Draft legislation on the technical consultation of the Raw Tobacco Approval Scheme Regulations which sets out the framework of the scheme.
This applies to any individual or business supplying, receiving, storing or using raw tobacco, including domestic users for smoking or non-smoking purposes.
This Tax Information and Impact Note applies to repair services made by UK suppliers to insurers located outside the European Union (EU).
An invitation to discuss options for changes to the tax treatment of the leasing of plant or machinery.
This technical note and guidance explains the new legislation to ensure that profits from trading in UK land are fully taxed.
Corporation Tax: major change in the nature or conduct of a trade or business.
This tax information and impact note updates the definitions of high quality liquid assets and high quality securities within the Bank Levy legislation.
Draft regulations to amend the definitions of high quality liquid assets and high quality securities.
Terms of reference for the OTS review of the corporation tax computation
This tax information and impact note details the payment information HM Revenue and Customs (HMRC) require for payments of a bank Corporation Tax surcharge.
This tax information and impact note applies to the Homes and Communities Agency (HCA) acquiring land under the Housing and Regeneration Act 2008 (HRA 2008).
This tax information and impact note applies to businesses and employers that provide company cars, and to employees provided with company cars that are made available for private use.
Tax policy measures announced at Budget 2016.
Modernising alcohol taxes to tackle fraud and reduce burdens on alcohol businesses.
First published during the 2015 to 2016 Cameron Conservative government
Draft legislation on changes to Shadow Advance Corporation Tax rules.
This tax information and impact note enables the future application of the VAT zero-rate on supplies of women's sanitary products that are currently subject to VAT at the reduced rate of 5%.
This tax information and impact note applies to UK casino operators.
This tax information and impact note applies to businesses and employers that provide zero emission vans, and employees provided with such vans which are made available for significant private use.
This tax information and impact note applies to owners of cars, vans, motorcycles and holders of motorcycle trade licences.
This tax information and impact note applies to owners of vehicles built more than 40 years ago.
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