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A call for evidence to gather information on the use of red diesel.
First published during the 2016 to 2019 May Conservative government
We are inviting comments on a draft statutory instrument for an extension to the oil and gas investment and cluster area allowances to include tariff receipts as relevant income.
This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels from 1 September 2018.
This brief explains HMRC's policy on the VAT accounting treatment of promotions where payments are made to finance companies by motor dealers for the customer.
This brief is about the VAT treatment of bicarbonate of soda used as a baking ingredient.
This call for evidence seeks to better understand the use of rent a room relief.
Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.
Seeking views on the Gift Aid donor benefits rules.
The government is seeking comments on the proposed way forward in relation to interest and late payment penalties.
Transposing a recent EU VAT Directive into UK law.
HMRC is inviting views on how we should legislate to extend the time limits to assess tax in cases involving offshore income, gains or chargeable transfers.
We're seeking views on how to reform Gaming Duty accounting periods and bring its administration more into line with that of other gambling duties.
We are inviting views on the scheme for making payments on account of Capital Gains Tax when disposing of residential property.
This measure introduces new legislation for the Optional Remuneration Arrangements (OpRA) rules.
This measure introduces legislation to exempt employees workplace charging of all-electric and plug-in hybrid vehicles from Income Tax and National Insurance contributions.
This measure changes legislation so non-resident companies with a UK property business will be chargeable to Corporation Tax and not Income Tax.
This measure deals with avoidance schemes where UK traders and professionals avoid UK tax.
This measure provides legislation for HM Treasury to make regulations for certain information to be notified to HMRC by individuals and businesses.
This measure deals with changes to the Hybrid and other mismatches legislation in Part 6A TIOPA 2010.
This measure is about the implementation of an EU directive on the VAT treatment of vouchers.
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