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Proposed provisions for collective investment vehicles and securitisation companies under the Corporate Interest Restriction (CIR) Rules.
This draft legislation will remove the VAT use and enjoyment provision for business to consumer (B2C) telecommunication services.
Updated analysis of the government's plans to improve access to childcare as part of the Childcare Payments Act 2014.
This briefing explains changes to the PAYE tax system that were introduced from 2 July 2017.
A consultation on renewing and extending the scope of the Double Taxation Treaty Passport (DTTP) scheme.
We are seeking comments on this draft guidance on the hybrids mismatch legislation.
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.
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