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HMRC invites comments on options to replace the Extra-Statutory Concession (ESC) allowing relief from excise duty on recovered petrol vapour.
First published during the 2015 to 2016 Cameron Conservative government
This Tax Information and Impact Note explains changes to the Investment Allowance and Cluster Area Allowance for oil and gas companies.
This draft legislation explains changes to the Investment and Cluster Area allowances for oil and gas companies.
This brief provides further information on how the UK expects other member states to operate ‘establishment only’ VAT grouping.
This brief announces changes to UK legislation following the decision of the Court of Justice of the European Union in Le Credit Lyonnais (C-388/11).
Technical consultation on measures for Finance Bill 2016.
Proposals to remove home-to-work travel and subsistence tax relief where a worker is employed through an employment intermediary.
Proposed amendments to existing regulations as a consequence of a package of changes to the Landfill Tax regulations.
A consultation to clarify the tax treatment of rewards paid to investment fund managers.
Draft legislation on changes to the PAYE regulations regarding Real Time Information (RTI) reporting.
This applies to businesses that provide and install energy saving materials and individuals who have them installed.
This applies to UK companies which hold and exploit patents, or patent like rights, and which claim relief under the Patent Box.
This only applies to charities subject to the jurisdiction of the High Court of the Isle of Man that make and receive supplies in the UK.
Technical consultation on Stamp Duty Reserve Tax and Stamp Duty amendments.
This applies to companies, individuals and others, such as trusts or collective investment schemes that let residential properties.
Proposed changes to the reduced rate of VAT for the installation of energy saving materials in compliance with a recent decision by the European Court.
This applies to named public bodies which enter into shared service arrangements, where a funding agreement exists with HM Treasury.
This applies to registered landfill operators, environmental bodies, and organisations administering Landfill Communities Fund funded projects.
This applies to incorporated companies within the charge to Corporation Tax that are directly involved in the production of orchestral concerts.
This applies to companies subject to Corporation Tax, which issue or hold debt, or which are party to derivative contracts.
Don’t include personal or financial information like your National Insurance number or credit card details.
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