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This measure introduces a new statutory requirement for UK headed Multinational enterprises (MNEs), or UK sub groups of MNEs, to make an annual country-by-country report to HM Revenue and Customs (HMRC).
This tax information and impact note updates The Taxes (Base Erosion and Profit Shifting) (country-by-Country Reporting) Regulations 2016.
This brief sets out HMRC's policy on the scope for claims for historical bad debt relief on supplies made between 1 January 1978 and 19 March 1997.
This draft legislation adds further museums and galleries that allow free public admission to the VAT refund scheme.
This tax information and impact note is about changes to the list of museums and galleries who can use the VAT refund scheme.
This tax information and impact note makes changes to the existing rules which apply tax at 45% to restitution interest payable by HM Revenue and Customs.
Consultation on the detail of the reduction to the money purchase annual allowance, which will be reduced to £4,000 from April 2017.
First published during the 2016 to 2019 May Conservative government
A consultation on the potential for new sanctions to tackle hidden economy activity, including repeated non-compliance.
A consultation on the principle of conditionality, which would make access to business services or licences dependent on tax registration.
A consultation on proposals to make the stamp duty land tax (SDLT) filing and payment process faster and easier.
A consultation to develop detailed design changes to partnership taxation in the context of the wide variety of modern partnerships.
Explanatory notes and guidance to Finance Bill 2017.
Draft legislation to reform the regime for disclosure of indirect tax avoidance schemes, and widen it's scope to include all indirect taxes.
This draft legislation implements a simpler system for determining what is a taxable disposal for the purposes of Landfill Tax.
This draft legislation introduces new legal requirements on the operator of a co-ownership authorised contractual scheme (CoACS) provide certain tax information both to investors in the scheme and to HM Revenue and Customs.
Draft legislation for investors in a co-ownership authorised contractual scheme (CoACS) or and offshore transparent fund who disposes of units in the fund should compute the chargeable gain.
This measure extends an existing exemption for compensation payments to those paid by the Scottish Infected Blood Support Scheme.
This measure deals with changes to Insurance Premium Tax anti-forestalling legislation.
This tax information and impact note introduces reforms to the intermediaries legislation.
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