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The purpose of this consultation is to consider whether the proposed changes to VAT law achieve the intended result and to understand the impact of the changes on affected businesses.
This Tax Information and Impact Note is about the changes to the zero rating of VAT for exports from the UK.
Clarification of how VAT Tribunal ruling in the Paymex Ltd will apply in voluntary arrangements and trust deeds of changes to their carbon price support tax liability.
Intrastat: Revised Arrivals Exemption Threshold
The Government announced at Budget 2013 that it would consult on proposals to widen the scope of section 363A TIOPA. HM Revenue & Customs (HMRC) are asking for views on the scope of the extension.
High Court judgements on claims from persons to whom VAT has been wrongly charged by their suppliers.
VAT tax avoidance using offshore entities after the European Court's judgment in Paul Newey (trading as Ocean Finance).
How the VAT Tribunal ruling in Paymex Limited will apply in voluntary arrangements.
VAT treatment of loss adjusting services supplied in connection with marine and aviation insurance claims and the incorrect application of the zero-rate.
Authorised Contractual (tax transparent) Schemes
Stamp Duty and Stamp Duty Reserve Tax: clearing relief regulations for ICE Clear Europe Limited
VAT changes affecting how Employee Benefit Consultants for work place pensions will be paid following the Retail Distribution Review.
HM Revenue and Customs’ policy on Stamp Duty Land Tax following the decision of the Tax Tribunal in the case of Robinson Family Ltd.
Draft guidance for trade or property businesses on what is a repair for direct tax purposes.
The VAT implications of Northern Ireland's introduction of a levy on the supply of 'single-use carrier bags.
Guidance on Plant and Machinery Allowances (PMA) for qualifying expenditure on second-hand fixtures.
This issue briefing explains how Real Time Information will mean more people paying the right amount of tax and National Insurance.
Impact on households - distributional analysis to accompany the Autumn Statement
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This is the Autumn Statement in full. You can find supporting and related documents below.
Information about when Real Time Information employers and Real Time Information pension payers are required to deliver returns to HM Revenue and Customs.
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