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This issue briefing provides information about the extra support HMRC provides to customers to help them meet their tax obligations.
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.
We welcome views on this draft legislation for changes to Regulation 38 of the VAT Regulations 1995 (SI 1995/2518) and consequential amendments to Regulations 24 and 15.
This consultation sets out the government’s proposals for CDC pension schemes.
First published during the 2016 to 2019 May Conservative government
The government is committed to ensuring everyone, whether an individual or a business, pays their fair share of tax.
A consultation on the secondary legislation to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions.
This brief explains the changes to the treatment of personal contract purchase and similar contracts following the European Court of Justice decision in Mercedes Benz Financial Services C 164/16.
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
This tax information and impact note details the increases in the amount that can be saved annually into a Junior Individual Savings Account (ISA) from 6 April 2019.
This tax information and impact note explains the increase to the annual subscription limit for Child Trust Fund for 2019 to 2020.
We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.
This tax information and impact note is about changes to the VAT treatment of vouchers issued on or after 1 January 2019.
Today, the Office of Tax Simplification publishes a discussion paper on the implications of using technology to simplify tax.
This brief explains changes to the rules on accounting for VAT on retained payments and deposits from 1 March 2019.
HMRC is seeking comments on this draft guidance about the Corporation Tax treatment of insurance companies writing life assurance and other long-term insurance business.
This assessed the extent to which the objectives established by the Charging Regulations had been achieved and whether they are still appropriate.
This is a consultation on the abolition of Class 2 National Insurance, and on introducing a new contributory benefit test for the self-employed into Class 4 National Insurance.
First published during the 2015 to 2016 Cameron Conservative government
This tax information and impact note aligns the rules for tax and employer National Insurance contributions by making employer NICs payable on termination payments above £30,000.
This brief explains the changes to VAT rules for higher education starting from 1 August 2019.
Huge opportunity to improve the experience of thousands dealing with IHT each year, says OTS in new report
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