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This consultation seek views on proposals on tax avoidance schemes, and on an extension to Disclosure of Tax Avoidance Schemes (DOTAS) rules.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
HM Revenue and Customs treatment of overpaid VAT on gaming machine takings as a result of HMRC v The Rank Group plc Court of Appeal decision.
Payroll Giving: reduction in donation hand over time
This consultation provides further details and seeks views on the next steps the Government plans to take to tackle existing and emerging threats to the UK alcohol duty regime.
Stamp Duty and Stamp Duty Reserve Tax: change of name by European Multilateral Clearing Facility N.V
Consultation on a proposal to remove the requirement to withhold tax on interest distributions on UK domiciled bond funds when sold via reputable intermediaries and marketed only to non–UK investors.
List of obsolete Statements of Practice for individuals (Income Tax and interest on tax).
List of obsolete Statements of Practice for individuals and companies (Income Tax and Corporation Tax).
List of obsolete Statements of Practice for companies (Corporation Tax and Income Tax).
List of obsolete Statements of Practice for Capital Gains (individuals and companies).
List of obsolete Statements of Practice for Inheritance Tax (also applicable where tax charged is Capital Transfer Tax).
List of miscellaneous obsolete Statements of Practice.
List of obsolete statements of administrative practice and procedure.
Withdrawal of notice 915 - assessments and time limits: Statement of Practice and notice 208 - excise assessments.
The definition of 'contract for differences' in the corporation tax derivative contracts rules is being amended to include 'contracts for difference' (CFDs) and 'investment contracts' under the …
Consultation on proposals to expand the "white list" within secondary legislation governing the investment manager exemption, authorised investment funds, investment trust and offshore reporting funds.
Investment Manager Exemption and Collective Investment Schemes: expanding the 'white list'
This document summarises responses received to the wider questions in the 2012 consultation, and seeks further views on the matching rules for the benefits charge and on draft guidance, also published here.
A report on progress made on tax, trade and transparency during the year of the UK’s Presidency of the G8.
HMRC would like to make the Retail Export Scheme easier to use and understand, and to limit opportunities for error and fraud.
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