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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.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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.
This consultation sets out proposals to tackle tax avoidance by changing the economics of devising and entering into tax avoidance schemes.
This is the Budget in full. You can find supporting and related documents below.
This Tax Information and Impact Note explains how certain combined authorities will be entered into a scheme under the VAT Act 1994 through which VAT may be recovered.
Finance Bill 2014 measures announced with effect in March.
Legislation about what types of transactions are an investment transaction for the purposes of the Investment Manager Exemption which came into force on 8 April 2014.
Proposal on approaches to prevent charities being set up for tax avoidance.
Proposal on adding new combined authorities to the existing VAT refunds scheme for local authorities.
A technical consultation on the types of share buy-backs used by Venture Capital Trusts
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