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This technical consultation seeks comments on draft HM Treasury orders for changes to the VAT treatment of business to consumer supplies of digital services.
This measure widens the definition of beneficiary for qualifying relevant overseas pension schemes.
Consultation on draft amendment to Specified Supplies Order to address the issue of VAT off-shore looping in the financial services sector.
This technical consultation seeks comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles.
This tax information and impact note details changes to the de-grouping charge for Corporation Tax intangibles.
This tax information and impact note explains the introduction of a new market value rule where listed securities are transferred to a connected company.
A Call for Evidence on issues faced by taxpayers making an amendment to a tax return.
We are seeking views on how to tackle the small minority of taxpayers who abuse the insolvency regime to try to avoid or evade their tax liabilities.
HMRC and HM Treasury are inviting views on the corporate intangibles regime and reforms to support its administration, cost-effectiveness and international competitiveness.
First published during the 2016 to 2019 May Conservative government
A consultation on ‘conditionality’ measures to tackle the hidden economy.
This tax information and impact note deals with changes to the taxation of capital gains accruing to non-UK residents.
This technical note explains the application of the non-resident capital gains rules to collective investment vehicles and investors in those vehicles.
Find the Finance (No.3) Bill 2018 explanatory notes, Financial Secretary to the Treasury’s declaration, impact definitions and draft legislation.
This measure details the reverse charge for VAT in the building and construction industries.
This tax information and impact note details legislation for the application of controlled foreign companies and the anti-tax avoidance directive.
This tax information and impact note explains new legislation dealing with tax avoidance involving profit fragmentation
This tax information and impact note details the changes to the regime for Corporate Interest Restriction rules.
This measure deals with a new high strength cider and perry band for Alcohol Duty.
This measure deals with Tobacco Duty on heated tobacco products.
This measure deals with changes to the way Gaming Duty is calculated and accounted for.
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