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HM Revenue and Customs' position on interest payments following the High Court Judgment of Littlewoods Retail Ltd.
Reporting of interest payments by Financial institutions - information about European Union Savings Directive (EUSD) returns.
Draft regulations and explanatory memorandum to bring into effect the Limited Liability Partnership section of the National Insurance contributions Act 2014.
HM Revenue and Customs position following Avon Cosmetics Ltd First-tier Tribunal decision to ensure VAT is declared on retail sales made through non-registered representatives.
Information on the use of a secure mailbox to deliver information.
This consultation seeks views on how intermediaries might collect Gift Aid on behalf of charities and how to improve the declaration wording.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This consultation is about modernising the rules governing the taxation of corporate debt (loan relationships) and derivative contracts.
Revised transitional rules for the withdrawal of VAT concessions for the construction of new student accommodation and dining halls.
This Tax Information and Impact Note explains changes to the Individual Savings Account (ISA) and Junior ISA rules.
HM Revenue and Customs' VAT legislation on the deregistration of insolvent businesses.
Draft legislation, explanatory note and tax information and impact note for UK oil and gas – offshore bareboat chartering.
This Tax Information and Impact Note explains Fuel Duty, fuel additives and extenders and the warehousing of bioethanol used in the production of biodiesel.
Arrangements for entertainers to apply to have Class 1 employee's National Insurance contributions treated as paid.
This Tax Information and Impact Note explains National Insurance changes for entertainers from 6 April 2014.
Seeking views on proposals for changing the partnerships rules in line with government’s principles and objectives for fairness and flexibility.
Guidance for Mixed Membership Partnership, Alternative Investment Fund Managers and Asset Disposal Rules.
Revised technical note and guidance on Salaried Member Rules.
Legislative changes on fuel additives, and the warehousing of bioethanol for the production of biodiesel.
Explanatory notes and guidance to Finance Bill 2014
A consultation considering the case for a revenue neutral reform of the bank levy, which would move away from the existing system of headline rates and towards a banding approach for determining banks’ charges.
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