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A consultation on proposals to amend the definition of a taxable disposal at a landfill site and for information on the disposal on certain types of hazardous material.
A consultation on a new UK-wide Soft Drinks Industry Levy that will apply to the production and importation of soft drinks containing added sugar.
First published during the 2016 to 2019 May Conservative government
A consultation on tax rules for investors in authorised contractual schemes (ACS) and reporting requirements on the ACS.
Consultation on changes of the bank levy from a global balance sheet basis to a UK balance sheet basis and on amendments to the HQLA regime.
First published during the 2015 to 2016 Cameron Conservative government
This draft legislation amends the categories of property in the table in section 520(2) of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) in relation to personal portfolio bonds.
This tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufacturers.
This tax information and impact note applies to the increased rate of Insurance Premium Tax (IPT) paid on premiums which are taxed at the standard rate of IPT by 2%.
This tax information and impact note is about changes to the treatment of freeplays for remote gaming into line with the treatment for free bets under General Betting Duty (GBD).
This tax information and impact note is about the calculation of the taxable value of an asset that is made available to an employee.
This tax information and impact note is about changes to the Customs and Excise Management Act 1979 (CEMA) power to use force to gain entry to vehicles or vessels.
This tax information and impact note advises of a new process to allow a donor to give permission to an intermediary to create Gift Aid declarations on their behalf.
This tax information and impact note is about a policyholder who has generated a wholly disproportionate gain to apply to have the gain recalculated.
This measure is to simplify the process for agreeing a PAYE Settlement Agreement (PSA) following on from recommendations made by the OTS.
This tax information and impact note ensures non-natural persons holding residential property in corporate and other 'envelopes' and not using them for a commercial purpose pay a fair share of tax.
This tax information and impact note reduces the extent to which interest payments can be used to erode the UK tax base, raising around £1billion additional tax annually.
This tax information and impact note introduces a new knowledge specific penalty regime to strengthen HM Revenue and Customs fight against VAT fraud.
This tax information and impact note gives guidance for the UK tax system and is directed at individuals who are domiciled outside the UK.
This tax information and impact note is about changes to the Northern Ireland Corporation Tax (NI CT) regime for small or medium sized enterprises (SMEs).
This tax information and impact note will clarify the law on when rights for investors to convert a share from one class to another do not affect a company’s eligibility for the Seed Enterprise Investment Scheme and the Ente…
This tax information and impact note is about ways the Business Investment Relief (BIR) scheme could be changed for remittance basis taxpayers to bring money from overseas to invest in UK businesses.
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