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This Tax Information and Impact Note is about amends the operation of the Disregard Regulations.
Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014.
Amendment to Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014.
Amendment to Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses)(Amendment) Regulations 2014.
Technical consultation to analyse amendments to the VAT Regulations arising as a consequence of the introduction of the Mini One Stop Shop (MOSS).
Draft legislation to make a number of changes to the annual allowance legislation following the changes in Finance Act 2011, to help ensure that the annual allowance rules work as intended.
Memorandum for the House of Lords Delegated Powers and Regulatory Reform Committee.
HMRC is changing the VAT rules to clarify the assistance available to businesses that are required to file their VAT returns online but have difficulty in doing so.
This Tax Information and Impact Note explains a change to UK VAT law for businesses who believe they are unable to submit their VAT Returns online.
Proposal on how the market value of shares in listed companies is to be determined for tax purposes.
Information on HM Revenue and Customs data sharing measures in the Small Business, Enterprise and Employment Bill.
Changes to HM Revenue and Customs policy on 'special securities' that apply to the bail-in provisions of the Special Resolution Regime.
This Tax Information and Impact Note explains amendments to the Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014.
This Tax Information and Impact Note explains changes to VAT zero-rating for drugs prescribed by physiotherapists and podiatrists.
A change to UK VAT law to permit the zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists.
HM Revenue and Customs position following Avon Cosmetics Ltd First-tier Tribunal decision to ensure VAT is declared on retail sales made through non-registered representatives.
Information on the use of a secure mailbox to deliver information.
Revised transitional rules for the withdrawal of VAT concessions for the construction of new student accommodation and dining halls.
HM Revenue and Customs' VAT legislation on the deregistration of insolvent businesses.
This Tax Information and Impact Note explains Fuel Duty, fuel additives and extenders and the warehousing of bioethanol used in the production of biodiesel.
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