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This measure introduces statutory powers to implement a directive on tax dispute resolution mechanisms within the EU.
This measure amends the reform of loss relief rules to correct a defect in the legislation that may lead to excessive relief being allowed.
This measure introduces changes to the employment tax treatment of the use of emergency vehicles.
This brief explains HMRC's policy on goods supplied on approval, and the VAT liability of the delivery charges for these goods.
The OTS is seeking views from those who have concerns about or personal experience of Inheritance Tax to inform its simplification review
This tax information and impact note gives guidance on a new tax allowance for property and trading income.
This Tax Information and Impact Note is about the increase in the amount that can be saved annually into a Junior ISA.
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.
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