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Memorandum for the House of Lords Delegated Powers and Regulatory Reform Committee.
Second report on the review of employee benefits and expenses.
This consultation seeks views and information on the recent reforms and expansions of the tax-advantaged venture capital schemes.
Final report following the taxation of pensioners review.
HMRC is changing the VAT rules to clarify the assistance available to businesses that are required to file their VAT returns online but have difficulty in doing so.
This Tax Information and Impact Note explains a change to UK VAT law for businesses who believe they are unable to submit their VAT Returns online.
Explanatory notes for government amendments and new clauses at Report stage of Finance Bill 2014.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Proposal on how the market value of shares in listed companies is to be determined for tax purposes.
Information on HM Revenue and Customs data sharing measures in the Small Business, Enterprise and Employment Bill.
Presented to Parliament by the Economic Secretary to the Treasury by Command of Her Majesty.
Changes to HM Revenue and Customs policy on 'special securities' that apply to the bail-in provisions of the Special Resolution Regime.
This call for evidence seeks information to improve the government’s understanding of the wider picture around remuneration.
This Tax Information and Impact Note explains amendments to the Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014.
This consultation seeks views on the government’s plans to introduce Tax-Free Childcare for working families and additional assistance with childcare for parents through Universal Credit.
A consultation on whether to reform the rules governing the taxation of close company loans to their participators (and other related arrangements) and on options for such reform.
This document is the Government’s response to the House of Lords Select Committee report: considering the consequences of the use of personal service companies for tax collection.
Explanatory notes for government amendments in Public Bill Committee of Finance Bill 2014.
Equality Analysis document on the overall impacts arising for HM Revenue and Customs (HMRC) staff if Custom House, Newry closes.
This Tax Information and Impact Note explains changes to VAT zero-rating for drugs prescribed by physiotherapists and podiatrists.
A change to UK VAT law to permit the zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists.
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