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We would like your views on draft secondary legislation making changes to Income Tax (Trading and Other Income) Act 2005, Part 5, Chapter 2A (Offshore Receipts in respect of Intangible Property).
This Tax Information and Impact Note is about changes to Offshore Receipts in respect of Intangible Property (ORIP).
This new report looks at ways to improve people's experience of the tax system at key events in their lives
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it's essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
OTS outlines and evaluates responses to its VAT review
This technical consultation seeks views on draft regulations that will ensure new rules on the taxation of hybrid capital instruments work as intended for instruments with a takeover or change of control clause.
This brief explains how businesses that have paid too much VAT from 1 March 2019, as a result of an error in VAT Notice 709/5, can correct this.
The OTS seeks views on tax reporting and payment arrangements for self employed people and landlords of residential property to inform its work
This consultation seeks views on the draft Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2018.
First published during the 2016 to 2019 May Conservative government
This brief explains changes to the rules on accounting for VAT, where the amount paid changes after the VAT has been accounted for to HMRC from 1 September 2019.
We invite views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018. The government announced this measure to support business investment in new non-residenti…
Find out about the Digital Services Tax that applies from 1 April 2020 on revenues that groups receive from providing a social media platform, search engine or an online marketplace to UK users.
Consultation on the detailed design and implementation of a Digital Services Tax that the government has announced will be introduced in April 2020.
We are inviting views on changes to Capital Gains Tax lettings reliefs and the final period exemption that were announced at Budget 2018.
This document consults on all aspects of Corporate Capital Loss Restriction.
We are inviting views on the impacts of extending the market value rule and aligning the Stamp Duty and Stamp Duty Reserve Tax (SDRT) consideration rules.
This measure makes changes to a number reliefs that are ancillary to the main Capital Gains Tax private residence relief.
This measure widens the scope of Income Tax and Corporation Tax share loss relief.
This measure amends the requirements for an Enterprise Investment Scheme (EIS) approved fund.
The consultation outlines how HMRC’s new status will differ from existing rules when a business goes into insolvency.
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