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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.
This measure will allow certain non-corporate bodies to join VAT groups.
HMRC is seeking views on the frequency of official statistics for revenues from oil and gas production and analysis of Petroleum Revenue Tax assessment data.
This tax information and impact note allows regulations to be made to discourage attempts by fraudsters to escape a reverse charge.
This tax information and impact note is about the increase to the minimum qualifying period for Entrepreneurs’ Relief.
This tax information and impact note details new tests to the definition of a personal company for entreprenuers' relief.
A consultation on the extension of tax relief for training by employees and the self-employed to support upskilling and retraining
First published during the 2016 to 2019 May Conservative government
We are seeking views on how to improve the tax and administrative treatment of short term business visitors from overseas branches of UK companies.
Find the impact definitions for the tax information and impact notes published by HMRC for Budget 2018.
We are seeking views on the best way to tackle non-compliance with the off-payroll working rules (IR35) in the private sector.
This tax information and impact note details the extention to the current 100% first-year allowance for expenditure on electric charge-point equipment.
This Tax Information and Impact Note explains changes to the Energy Technology and Water Technology Lists for 2019 to 2020.
This tax information and impact note explains changes to the Annual Investment Allowance.
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