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This Tax Information and Impact Note is about the treatment of certain limited liability partnerships for Income Tax, Capital Gains Tax and Corporation Tax.
This Tax Information and Impact Note is about new Income Tax and National Insurance exemptions for bursary payments to care leavers.
This Tax Information and Impact Note is about the tax treatment of certain Scottish social security benefits.
This measure provides a tax relief for payments made under the Windrush Compensation Scheme.
This Tax Information and Impact Note is about increases to the van benefit charge and fuel benefit charge for cars and vans from April 2020.
We welcome views on the technical detail of this draft secondary legislation, which is due to come into effect from 6 April 2020.
This briefing provides information about reforms to off-payroll working rules and the support HMRC is putting in place to help organisations prepare.
This Tax Information and Impact Note is about changes to Offshore Receipts in respect of Intangible Property (ORIP).
This new report looks at ways to improve people's experience of the tax system at key events in their lives
This measure widens the scope of Income Tax and Corporation Tax share loss relief.
This measure amends the requirements for an Enterprise Investment Scheme (EIS) approved fund.
This measure introduces a new provision for voluntary office holders.
This measure confirms the basis for measuring the carbon dioxide (CO2) emissions figure for company car tax purposes.
This measure clarifies the rules when adopting the new lease accounting standard.
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 measure widens the definition of beneficiary for qualifying relevant overseas pension schemes.
This technical consultation seeks comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles.
This tax information and impact note explains new legislation dealing with tax avoidance involving profit fragmentation
This tax information and impact note explains the changes to Income Tax rates and thresholds for 2019 to 2020.
This tax information and impact note sets out a UK Income Tax charge on certain amounts paid offshore for intangible property.
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