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This measure confirms the basis for measuring the carbon dioxide (CO2) emissions figure for company car tax purposes.
This measure clarifies the rules when adopting the new lease accounting standard.
This measure confirms the basis for measuring the carbon dioxide (CO2) emissions figure for Vehicle Excise Duty.
This measure introduces a new Digital Services Tax from April 2020.
This tax information and impact note explains changes to the reduced rate for energy-saving materials.
We are seeking views on draft legislation that amends the scope of the reduced rate for energy-saving materials to ensure consistency with EU law.
This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.
We would like your views on the draft secondary legislation to implement track and trace and security features for tobacco products in the UK as required by the Tobacco Products Directive.
This Tax Information and Impact Note is about a new tax relief, the Structures and Buildings Allowance, for businesses incurring qualifying expenditure on new structures and buildings on or after 29 October 2018.
This brief clarifies that HMRC's policy on the scope of the VAT zero rate for transport services has not changed.
The measure will introduce a reverse charge for supplies of renewable energy certificates.
This brief will explain how the domestic reverse charge will operate.
Tax policy measures announced at Budget 2018.
First published during the 2016 to 2019 May Conservative government
The circumstances in which royalties and other types of payment made to connected persons not resident in the UK have a liability to Income Tax.
We are inviting views on the draft legislation for the excise duty tax category definition - tobacco for heating - that will come into force on 1 July 2019.
HMRC’s strategy for offshore tax compliance.
New OTS report calls on government to prioritise action to address long-standing concerns about the experience of smaller businesses
On 25 April 2019, The Government introduced the National Insurance (Termination Awards and Sporting Testimonials) Bill to Parliament.
Draft legislation on the information requirements and process for claiming a repayment of the overseas transfer charge.
HMRC sets out the background in a discussion paper and asks you to respond to questions about the way it charges fees to the businesses it supervises.
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