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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.
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.
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.
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