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This measure introduces two technical changes to the Corporate Interest Restriction.
This measure introduces amendments to working time requirements for Enterprise Management Initiatives (EMIs).
This measure reduces the van benefit charge for zero emissions vans to zero and takes effect from the 2021 to 2022 tax year.
This measure introduces a new requirement which amends HMRC's Civil Information Powers
This measure provides for the taxation of collective money purchase benefits.
This measure introduces proposals to tackle promoters (and other enablers) of tax avoidance schemes that would reduce the scope for promoters (and other enablers) to market tax avoidance schemes
We are seeking comments on the relevance of some of the information powers enacted by schedule 36 of the Finance Act 2008, and on potential improvements.
We welcome views about the operation of Insurance Premium Tax and changes that may help to ensure that it continues to operate fairly and efficiently.
The OTS has published a note evaluating its work on corporation tax and providing a stock take of its work on the taxation of self-employed people
This tax information and impact note is about the reduced rate of VAT for hospitality, holiday accommodation, and attractions between 15 July 2020 and 12 January 2021
Details of the scope of the OTS review into Capital Gains Tax are published
This brief tells you about the temporary reduced rate of VAT being introduced from 15 July 2020.
We are inviting views on, and seeking information about, proposed changes to the rules for red diesel used in private pleasure craft as a result of the judgment of the CJEU.
This brief announces changes to UK VAT law to introduce a temporary zero rate for the supply of PPE recommended for use for protection from infection with coronavirus (COVID-19).
This brief explains what customers with appeals related to the joint decision of the Upper Tribunal on 15 April 2020 must do to claim VAT refunds.
We would like you to tell us how electronic sales suppression is being used to facilitate tax evasion.
This brief informs overseas businesses about the current delay in processing and refunding VAT claims submitted under the Overseas Refund Scheme.
This briefing provides information about how HMRC ensures that people and businesses pay the tax due.
This brief announces the withdrawal of the postal concession from 1 December 2020.
We welcome views on draft legislation to introduce rules on the taxation of coronavirus (COVID-19) business support grants.
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