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This brief provides clarification of the VAT treatment of verandahs when sold with caravans.
Draft regulations defining 'apprentice' for zero-rate employer Class 1 National Insurance contributions (NICs) for apprentices under 25.
Terms of reference for the Office of Tax Simplification's review of small company taxation.
Terms of reference for the OTS project on closer alignment of tax and national insurance
Proposed changes to the tax rules for intra-group transfers of long-term life insurance business to provide for certainty of treatment and a more commercial method in calculating the transferor's unrelieved receipts or …
Consultation on how HMRC supports customers who need help when classifying goods for import or export purposes
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.
Seeking views on a minimum claim period for the remittance basis charge.
To explore options to make the intermediaries legislation more effective.
The OTS published its report on Employment Status and tax in March 2015 and a summary of responses in July 2015.
Draft forms AAG6 and AAG7 are being published for comment following the 2014 consultation.
Proposed amendments to the Regulatory Capital Securities Regulations 2013 to include Solvency II compliant instruments and updates to Part 5 CTA 09.
Explanatory notes and guidance to Summer Finance Bill 2015.
First published during the 2015 to 2016 Cameron Conservative government
This strategy document published by HM Revenue and Customs and UK Border Force addresses changes in the illicit tobacco market.
Draft regulations, together with draft explanatory memorandum, for a period of technical consultation that will close on 2 September 2015.
HMRC invites comments on proposed changes to the deduction of income tax at source rules for peer-to-peer interest payments.
This Tax Information and Impact Note applies to businesses investing in energy saving and environmentally beneficial (water efficient) technologies.
Measures confirmed to be included in Finance Bill 2015.
This measure affects companies who recognise purchased goodwill and customer related intangible assets in their accounts, typically on the acquisition of a business.
This measure affects individuals involved in investment management for private equity or other investment funds.
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