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The government has published draft tax legislation on administrative provisions for technical consultation.
This Tax Information and Impact Note explains an extension to the package of taxes that affect residential properties held by non-natural persons.
An order designating Eurex Deutschland as a recognised futures exchange for the purposes of the Taxation of Chargeable Gains Act 1992.
Amendments to the Individual Savings Accounts (ISA) rules to allow the surviving spouse or civil partner to benefit from an additional ISA allowance.
HMRC are seeking views on the implementation of agreements to be entered into between the UK and various overseas jurisdictions to adopt the Common Reporting Standard on financial account information.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This consultation considers the detailed design of the government’s proposal to make banks’ compensation payments non-deductible for corporation tax purposes.
This Tax Information and Impact Note is about amendments to The Unauthorised Unit Trusts (Tax) Regulations 2013.
This Tax Information and Impact Note is about Authorised Investment Funds which mainly invest in assets generating interest returns and income from property to distribute to investors.
From April to get Working Tax Credit (WTC) self-employed people will need to meet new criteria.
HM Revenue and Customs is asking for comments on proposed Commissioners’ Directions on reporting of passenger and crew information for customs purposes.
These draft regulations set out the legal framework required to support the introduction of a new online service for Inheritance Tax (IHT) in 2015 to 2016.
Explanatory notes and guidance to Finance Bill 2015.
Seeking views on proposals for a new orchestra tax relief.
Direction about the approved method of electronic communication to give an employee notice of a tax code.
This Tax Information and Impact Note affects Inactive members of Limited Liability Partnerships (LLPs) who may be liable to pay Class 2 National Insurance contributions (NICs).
This document sets out the action taken this Parliament to tackle evasion and avoidance.
This Tax Information and Impact Note is about Bank Levy rate changes.
This Tax Information and Impact Note is about carried forward Corporation Tax trading losses, non-trading loan relationship deficits, and management expenses.
This Tax Information and Impact Note is about Entrepreneur`s Relief (ER) and changes to the associated disposal rules.
This Tax Information and Inmpact Note amends Section 45 of the Taxation of Chargeable Gains Act 1992 about the Capital Gains Tax (CGT) exemption for gains accrued on the disposal of certain wasting assets.
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