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This brief clarifies HM Revenue and Customs policy concerning the interpretation of aggregates levy industrial and agricultural processes relief code 018 in relation to asphalt.
This technical consultation seeks comment on draft legislation to exclude certain companies from the Employment Allowance from April 2016.
HM Revenue and Customs (HMRC) is asking for comments on proposals for reform of the Landfill Communities Fund (LCF) to improve the flow of funding to communities.
This legislation applies to appropriate transactions made by businesses that take place on or after 25 November 2015.
The legislation applies to all transactions involving intangible fixed assets that take place on or after 25 November 2015.
This legislation is about loans or advances made to participators on or after 25 November 2015.
Seeking views on whether to allow investments made via a crowdfunding platform to be held in Individual Savings Accounts (ISAs)
First published during the 2015 to 2016 Cameron Conservative government
Tax and tax credit rates and thresholds for 2016-17.
A consultation on proposals for export data sharing and publication by HM Revenue & Customs (HMRC) to deliver wider public benefits.
This consultation aims to assess the impacts for a move to a wholly electronic environment for the presentation of goods at UK (air)ports.
This plan shows how the UK will implement the G20 High Level Principles on Beneficial Ownership Transparency.
HMRC is seeking views on introducing legislation to replace the long-standing Extra Statutory Concession D33.
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for inheritance tax purposes.
This brief confirms the UK VAT changes resulting from the Skandia judgement, providing details of which other member states operate ‘establishment only’ VAT grouping.
This consultation focuses on improving the accessibility of Research and Development (R&D) tax credits for small companies.
HMRC seeks views on how to legislate the new framework covering tax reliefs for profits from patents and other similar intellectual property.
This brief announces a revision to HM Revenue and Customs change of practice published on 4 August 2014 for the remittance basis treatment of foreign income and gains used as collateral for a loan brought into or used in the…
This tax information and impact note details the revocation of 2 obsolete Stamp Duty and Stamp Duty Reserve Tax regulations from 2009 and 2011.
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