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This tax information and impact note is about maintaining the Capital Gains Tax annual exempt amount.
This tax information and impact note is about setting the standard lifetime allowance to 2025 to 2026
How HMRC will support affected organisations to comply with changes to the off-payroll working rules (IR35) from 6 April 2021 and how it will intervene if customers deliberately don’t comply.
National Insurance contributions relief for employers, providing a zero rate of employers Class 1 National Insurance contributions on the earnings of a qualifying veteran.
The OTS is seeking views to inform its new review.
This measure deals with changes to legislation in Finance Act 2016 on profits from trading in and developing land.
We are seeking views on draft clauses that will enable employers to apply a zero-rate secondary Class 1 Employer National Insurance contributions on the salaries of veterans during the first year of civilian employment.
We welcome views on the National Insurance contribution holiday for veterans announced at Spring Budget 2020. This relief will be available to employers of veterans from April 2021.
This is HM Revenue and Customs' initial equality impact assessment.
OTS outlines scope of a new review looking at the considerations, impacts and priorities HMRC should focus on in this area.
This instrument revokes The Double Taxation Dispute Resolution (EU) Regulations 2020.
We welcome views on ways to raise standards and increase transparency in the tax advice market.
This new report highlights ways Capital Gains Tax can distort behaviour, and sets out a framework of policy choice about the design of the tax for government.
We welcome views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles (CIVs) and their investors.
This new report explores ways of simplifying the process of making claims and elections across the tax system.
The OTS has published an online survey and a call for evidence to seek views on capital gains tax
This measure introduces amendments to working time requirements for Enterprise Management Initiatives (EMIs).
This measure reduces the van benefit charge for zero emissions vans to zero and takes effect from the 2021 to 2022 tax year.
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