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Explanatory Notes for government amendments in Report stage of Finance Bill: October 2017
First published during the 2016 to 2019 May Conservative government
This briefing explains why we calculate the tax gap each year and how it influences the way we work to collect taxes.
Find out why your baggage may be checked and what to expect if your bags are examined.
This draft legislation allows companies to enter into simplified arrangements in order to claim and surrender group relief for carried-forward losses.
This technical consultation seeks comments on two draft statutory instruments regarding the Soft Drinks Industry Levy.
Explanatory Notes for government amendments in Public Bill Committee of Finance Bill: September 2017.
This document sets out the government’s plans to legislate for the standalone customs, VAT and excise regimes the UK will need once it leaves the EU.
This briefing explains Simple Assessment, a new way of collecting tax that will make life easier for millions of customers.
OTS publishes their scoping document for a review on capital allowances and depreciation
This tax information and impact note extends an existing exemption for compensation payments to those paid by the new Infected Blood Schemes.
This measure makes changes to the Income Tax calculations of certain partnerships.
This measure introduces HMRC powers to register and de-register master trust pension schemes and schemes for dormant companies.
This measure follows legislation in Finance Act 2017 on taxation of offshore trusts with new anti-avoidance rules.
A consultation on whether to bring illegal waste sites within the scope of Landfill Tax.
Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses.
A consultation about a new exemption from withholding tax for interest on debt traded on a Multilateral Trading Facility.
Further changes to tackle disguised remuneration tax avoidance schemes since Spring Budget 2017 including the close companies’ gateway and new information requirements for the loan charge.
This measure limits the Bank Levy to UK activities and makes other changes to the regime.
This measure changes the requirements on debt issued on a multilateral trading facility (MTF) operated by an EEA-regulated stock exchange.
Explanatory notes and guidance to Finance Bill: September 2017.
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