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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.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Onshore intermediaries: false self-employment
Partnerships review: alternative investment fund managers: deferred remuneration
Partnerships review: disposal of assets through partnerships
The government has published draft corporation tax legislation for technical consultation.
The government has published draft indirect tax legislation for technical consultation.
These documents detail changes to the National Insurance Contributions Bill for 2013.
Partnerships Review: Class 4 contributions and limited liability partnerships (salaried members)
Double taxation relief: revenue protection
Avoidance schemes using total return swaps
Partnerships review: partnerships with mixed membership
Controlled foreign companies: profit shifting
Changes to the debt cap provisions
Abolition of employers National Insurance contributions for the under 21s
HM Revenue and Customs is seeking views on legislation about Real Time Information including penalties, direct collection and exempt employers.
The Tax Treatment of Financing Costs and Income (Excluded Schemes) Regs 2013
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