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HMRC invites comments on options to replace the Extra-Statutory Concession (ESC) allowing relief from excise duty on recovered petrol vapour.
First published during the 2015 to 2016 Cameron Conservative government
This Tax Information and Impact Note explains changes to the Investment Allowance and Cluster Area Allowance for oil and gas companies.
This draft legislation explains changes to the Investment and Cluster Area allowances for oil and gas companies.
This brief provides further information on how the UK expects other member states to operate ‘establishment only’ VAT grouping.
This brief announces changes to UK legislation following the decision of the Court of Justice of the European Union in Le Credit Lyonnais (C-388/11).
These regulations set out the parameters in which banks and building societies may opt to pass on an administrative charge to debtors for processing a Direct Recovery of Debt ‘hold’ notice.
Technical consultation on measures for Finance Bill 2016.
A consultation on how HMRC proposes to verify Irish whiskey, Irish cream and Irish poteen made in Northern Ireland or bottled in the UK.
This measure relates to the tax and National Insurance Contributions (NICs) treatment of sporting testimonials and benefit matches.
A consultation on the best way to implement extended data-gathering powers.
Consultation on the reform of the ‘Wear and Tear Allowance’ applicable to property businesses.
Consultation on the extension of the averaging period for farmers’ profits to 5 years.
Proposals to remove home-to-work travel and subsistence tax relief where a worker is employed through an employment intermediary.
HM Revenue & Customs invites comments on possible changes to rules on deduction of tax from savings income.
Proposed amendments to existing regulations as a consequence of a package of changes to the Landfill Tax regulations.
A call for evidence into the use of Deeds of Variation (DoV) for tax purposes.
A consultation on detailed proposals around strengthening sanctions for tax avoidance.
A consultation to clarify the tax treatment of rewards paid to investment fund managers.
A consultation on measures intended to improve large business tax compliance.
HMRC invites comments on a package of civil and criminal options to tackle offshore tax evaders and the enablers of offshore tax evasion.
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