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This tax information and impact note is about museums and galleries to be added to the list of bodies entitled to benefit from the VAT Refund Scheme.
This tax information and impact note sets out the changes to employers reporting requirements from 6 April 2016 on the abolition of the contracted-out rebate.
This draft legislation makes changes to National Insurance contributions legislation from April 2016.
This Tax Information and Impact Note is about VAT reverse charges for wholesale supplies of electronic communications services.
This MoU sets out arrangements between HMRC and DFPNI for implementing a devolved corporation tax rate in Northern Ireland.
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.
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