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This measure removes foreign service relief as it applies to the Income Tax applicable to employment termination payments and introduces a residency test.
First published during the 2016 to 2019 May Conservative government
This Tax Information and Impact Note is about the increase in the amount that Child Trust Funds can save annually.
A consultation into HMRC's process for risk profiling large businesses.
Draft amendments to the VAT regulations and a draft VAT Notice about keeping digital records and providing VAT returns using compatible software.
This measure extends the scope of Landfill Tax to include disposals at sites which don't have an appropriate environmental permit.
Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information.
Directions for users of the Making Tax Digital for Business service on using relevant software to deliver and receive specified information electronically.
This paper sets out the challenges and approaches to deliver more frequent business rates revaluations.
First published during the 2015 to 2016 Cameron Conservative government
The government is consulting on the tax treatment of heated tobacco products. E-cigarettes do not contain tobacco and so are not in scope.
This technical consultation seeks comments on the draft statutory instrument for the Fulfilment House Due Diligence Scheme.
This Tax Information and Impact Note is about the update to the definition of “the transfer pricing guidelines” within UK legislation.
We are seeking views on the draft regulations for the tax treatment of re-insurance arrangements.
This tax information and impact note deals with the draft regulations for the tax treatment of re-insurance arrangements.
This Tax Information and Impact Note is about increasing the Capital Gains Tax (CGT) annual exempt amount for the period 2018 to 2019.
This tax information and impact note is about changes to Part 3 of the Finance Act 2003 due to the introduction of the Union Customs Code.
Mutual Agreement Procedure (MAP).
Details of the scope of the OTS review into Inheritance Tax are published.
A consultation on secondary legislation to reduce administrative burdens by simplifying the PAYE Settlement Agreement process.
Technical consultation on draft legislation to preserve the effect of 4 HM Revenue and Customs (HMRC) ESCs.
A consultation on extending Qualifying Care Relief to payments for care made by Shared Lives schemes that aren't funded by local authorities.
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