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A consultation on draft legislation and guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion.
Draft legislation for a technical consultation on consequential amendments for the taxation of corporate debt and derivative contracts.
This Tax Information and Impact Note is about extending a Corporation Tax exemption for a specific government owned company.
This technical consultation seeks comments on the first set of draft regulations for the Apprenticeship Levy.
Draft legislation on the technical consultation of the Raw Tobacco Approval Scheme Regulations which sets out the framework of the scheme.
This applies to any individual or business supplying, receiving, storing or using raw tobacco, including domestic users for smoking or non-smoking purposes.
Explanatory Notes and Tax Information and Impact Note for government amendments in Report stage of Finance Bill 2016.
First published during the 2016 to 2019 May Conservative government
Seeking views on how best to legislate the announcements made at Summer Budget 2015 on reforms to the taxation of non-domiciles.
First published during the 2015 to 2016 Cameron Conservative government
This Tax Information and Impact Note applies to repair services made by UK suppliers to insurers located outside the European Union (EU).
A consultation on how the tax and NICs treatment of termination payments can be made simpler and fairer.
A consultation on reforms to the Gift Aid Small Donations Scheme
A consultation on draft legislation, in response to the summer 2015 consultation on termination payments.
We are seeking users' views on a proposal to not publish any further updates to the HMRC Personal Wealth National Statistics
This consultation seeks views and evidence on the costs and benefits of lifestyling for Child Trust Fund account holders and providers.
Draft regulations for extension of the voluntary payrolling framework to include non-cash vouchers and credit tokens.
An invitation to discuss options for changes to the tax treatment of the leasing of plant or machinery.
This tax information and impact note applies to interest, gains and other payments from certain debt securities offered via a crowdfunding platform will qualify for new tax advantages where these investments are held in an i…
Draft legislation on the consulting of amendments to the Individual Savings Account (ISA) Regulations which will provide that interest, gains and other payments from certain debt securities offered via a crowdfunding platfor…
Explanatory Notes and Notes on Resolutions for government amendments and resolutions in Public Bill Committee of Finance Bill 2016
This tax information and impact note applies to non-resident athletes competing in the 2016 London Anniversary Games and/or the 2017 World Athletics Championships.
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