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This brief is to make suppliers aware that from 5 October 2015 a compulsory charge on carrier bags is to be introduced in England.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for Inheritance Tax purposes.
This HMRC consultation gives information about the withdrawal of the CCL exemption for renewable source energy and seeks views about the transitional period.
First published during the 2015 to 2016 Cameron Conservative government
This Tax Information and Impact Note is about the tax treatment of credit losses and amends the Change of Accounting Practice Regulations 2004 (SI 2004/3271).
Proposed changes for the transitional adjustments arising on adoption of International Financial Reporting Standard 9 (IFRS 9) for credit losses.
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 e…
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.
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.
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