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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.
This tax information and impact note is about changes affecting pension scheme administrators that reclaim tax relief using the Relief at Source method.
This tax information and impact note is about HMRC's additional powers to stop Excise Duty evasion on tobacco products through control of tobacco product manufacturing machinery.
A consultation on the secondary legislation to extend Landfill Tax to illegal waste sites and clarify the definition of ‘taxable disposal’.
This Tax Information and Impact Note is about changes to the regulations allowing groups to enter into simplified arrangements for group relief for carried-forward losses.
This tax and information impact note is about changes being made to the Pay As You Earn (PAYE) regulations so employers can report car data in respect of cars provided as benefits in kind.
This tax information and impact note tells you about changes being made to the Pay As You Earn (PAYE) regulations so employers can report taxable amounts due in respect of certain benefits in kind.
Technical consultation seeking views on the draft statutory instrument for devolution of Landfill Tax to Wales and closure of the Landfill Communities Fund (LCF).
Legislation will be made to amend the Landfill Tax Regulations 1996 so Landfill Tax no longer applies and the Landfill Communities Fund (LCF) closes in Wales.
A summary of the timetable and process the government will use for tax policy making and consultation following the move to a single annual fiscal event.
First published during the 2016 to 2019 May Conservative government
This measure deals with the amendments to the list of permitted property for personal portfolio bonds introduced by regulations.
A consultation on whether to extend the exemptions to the Aggregate Levy to include aggregate extracted when laying utility pipes.
Draft regulations to update the securitisation regime to reflect recent accounting changes and commercial developments.
This tax information and impact note updates the securitisation regime to reflect recent accounting changes and commercial developments.
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