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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.
Proposed amendments to the Individual Savings Account Regulations 1998.
Explanatory notes for government amendments in the public bill committee of Finance Bill 2015.
First published during the 2015 to 2016 Cameron Conservative government
Draft regulations for the implementation of country-by-country reporting.
This tax information and impact note details the changes to the criteria for claiming Alcoholic Ingredients Relief.
This draft regulation explains changes to the Alcohol Ingredients Relief scheme.
Examining the imapct of verification schemes for Irish whiskey, Irish cream and Irish poteen produced in Northern Ireland.
Seeking views on the potential design for a levy on tobacco manufacturers and importers and possible wider impacts.
HMRC seeks views on a proposal to achieve earlier resolution and certainty on one or more aspects of an enquiry into a tax return.
This brief sets out HMRCs interpretation of the Supreme Court decision in George Anson v HMRC with regard to US Limited Liability Companies.
The government review on the rules underlying the taxation of travel and subsistence expenses.
HM Revenue and Customs is asking for comments on the way that penalties are applied as we deliver more digital services.
Partnerships.
We are seeking views on the proposed change to reduce the number of times we publish charity tax relief statistics to once a year. We are also seeking views on users' experiences of these statistics more generally.
This brief explains the government’s position in respect of the decision of the European Court concerning its policy.
Find out about the new tax-free Dividend Allowance.
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