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Reform of the VAT zero rate relief on motor vehicles that have been substantially and permanently adapted for use by a disabled wheelchair user
This Tax Information and Impact Note is about Real Time Information, improving the operation of Pay As You Earn.
This paper seeks views on the use of overarching contracts of employment by employment intermediaries in the temporary labour market.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This briefing provides information about how PAYE underpayments happen and what to do about it.
This updated Tax Information and Impact Note gives information on the new measure affecting ship and aircraft stores.
This draft regulation explains information concerning ship and aircraft stores.
The purpose of the Brief is to set out HM Revenue and Customs position where a person intends to make a negligible value claim in relation to a Single Payment Scheme Payment Entitlement or a unit of Milk Quota.
Draft regulations and overview note on changes to class 2 contributions in connection with Maternity Allowance main under provisions in the National Insurance Contributions Bill 2014.
This Tax Information and Impact Note provides information on changes to the Intrastat arrivals threshold.
This consultation seeks views on the case for making changes to the SDLT rules for certain collective investment schemes and the potential design of those changes.
The government has published draft tax legislation for technical consultation on the diverted profits tax.
The government has published draft corporation tax legislation for technical consultation.
HMRC published documents for Finance Bill 2015.
This Tax Information and Impact Note is about Income Tax personal allowance for those born after 5 April 1938 for 2015 to 2016.
This Tax Information and Impact Note is about modernising the taxation of corporate debt and derivative contracts.
This Tax Information and Impact Note is about increasing the rates of research and development tax credits.
This Tax Information and Impact Note is about extending the employment allowance relief to individuals who employ personal carers.
This Tax Information and Impact Note is about changes to the children's exemptions for Air Passenger Duty (APD).
This Tax Information and Impact Note is about simplifying Inheritance Tax charges on trusts and introducing new rules to target avoidance through the use of multiple trusts.
This Tax Information and Impact Note is about SDLT and the treatment of shared ownership properties in lease and leaseback arrangements.
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