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Detailed guidance, regulations and rules
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Consultations and strategy
Data, Freedom of Information releases and corporate reports
Stamp duty and stamp duty reserve tax exemption for exchange traded funds
Proposed legislative changes to make provision for the tax treatment of financial institutions’ regulatory capital instruments.
European Court of Justice decision on Tour Operator Margin Schemes (TOMS) and how this affects UK tour operators and businesses supplying travel services.
Further draft legislation on Finance Bill 2014.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Corporation Tax: avoidance involving losses
Fuel additives and extenders and the warehousing of bioethanol used in the production of biodiesel.
HM Revenue and Customs treatment of overpaid VAT on gaming machine takings as a result of HMRC v The Rank Group plc Court of Appeal decision.
Consultation on a proposal to remove the requirement to withhold tax on interest distributions on UK domiciled bond funds when sold via reputable intermediaries and marketed only to non–UK investors.
List of obsolete Statements of Practice for individuals and companies (Income Tax and Corporation Tax).
List of miscellaneous obsolete Statements of Practice.
List of obsolete statements of administrative practice and procedure.
Withdrawal of notice 915 - assessments and time limits: Statement of Practice and notice 208 - excise assessments.
Investment Manager Exemption and Collective Investment Schemes: expanding the 'white list'
Aggregates levy: suspension of exemptions
This Tax Information and Impact Note is about the VAT treatment of refunds made by manufacturers.
The government has published draft legislation on exemptions to the aggregates levy.
Regulatory Capital Securities Regulations
This consultation reviews the design of the bank levy to ensure it is operating efficiently.
Onshore intermediaries: false self-employment
Partnerships review: alternative investment fund managers: deferred remuneration
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