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This tax information and impact note is about changes to VAT on supplies of electronic publications ('e-publications').
Changes to EU law relating to the VAT rules for cross-border transactions between the UK and EU member states, and draft legislation and guidance.
Changes to EU law about the VAT rules for cross-border transactions between the UK and EU member states
This measure introduces changes to the operation of the off-payroll working rules from April 2021, these rules are designed to ensure fairness between individuals working in a similar way.
A consultation on the implementation of the reform of the off-payroll working rules from April 2020.
HMRC's strategy to challenge and deal with promoters of tax avoidance schemes.
We are seeking views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles and their investors.
This is a consultation on the measure announced at Budget 2018. This consultation will focus on how the “cap” will be applied, to minimise any impact on genuine businesses.
First published during the 2016 to 2019 May Conservative government
This note explains the reduction in the Entrepreneurs’ Relief lifetime limit announced at Budget 2020.
Find the Finance Bill 2020 explanatory notes and legislation.
This Tax Information and Impact Note is about the tax treatment of welfare counselling.
This Tax Information and Impact Note is about amendments to the scope of the zero-rate for drugs dispensed on the prescription of an appropriate practitioner.
This Tax Information and Impact Note is about changes to subscription limits for Child Trust Funds and Junior Individual Savings Accounts from 6 April 2020.
Find the impact definitions for the tax information and impact notes published by HMRC for Budget 2020.
Tax policy measures announced at Budget 2020.
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note is about protecting your taxes in insolvency.
This Tax Information and Impact Note is about a new rule relating to bank surcharge rules for intra-group transfers of capital losses.
This Tax Information and Impact Note is about the Vehicle Excise Duty rates for new motorhomes from 12 March 2020.
This Tax Information and Impact Note is about the Corporation Tax treatment of intangible fixed assets from 1 July 2020.
This Tax Information and Impact Note is about changes to Vehicle Excise Duty rates for zero-emission vehicles from 1 April 2020.
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