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OTS reports on their initial work looking at simplifying the Corporation Tax computation and makes a call for evidence
The Office of Tax Simplification (OTS) has published a discussion document on lookthrough taxation.
The OTS has published the key questions it wants to discuss with stakeholders for its current review on income tax and NICs
Membership of the OTS Income Tax/NICs closer alignment consultative committee
The Office of Tax Simplification has published a discussion document on a Sole Enterprise Protected Assets (SEPA) business model.
The OTS is carrying out a simplification review into the closer alignment of income tax with National Insurance.
The Office of Tax Simplification (OTS) has published the key questions it wants to discuss with stakeholders for its current review.
A call for evidence on how the existing Gift Aid donor benefit rules might be improved.
First published during the 2015 to 2016 Cameron Conservative government
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 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.
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