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HMRC’s screening equality impact assessment of the Plastic Packaging Tax.
Policy objective From 1 April 2022, Plastic Packaging Tax (PPT) will be…
How HMRC is making it easier for individuals and businesses to get their tax right and keep on top of their tax affairs.
Making Tax Digital is a key part of the government’s Tax Administration…
We welcome views on the government’s new policy to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
This technical consultation seeks views on draft regulations that will ensure new rules on the taxation of hybrid capital instruments work as intended for instruments with a takeover or change of control clause.
This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords.
OTS publishes terms of reference for the recently announced review of Stamp Duty on paper transactions
OTS publishes terms of reference for the recently announced review of VAT
This consultation considers how best to deliver proposed reforms in corporation tax loss relief legislation, and how to deal with the interactions with other areas of the corporate tax system.
First published during the 2015 to 2016 Cameron Conservative government
Modernising alcohol taxes to tackle fraud and reduce burdens on alcohol businesses.
HMRC invites comments on options to replace the Extra-Statutory Concession (ESC) allowing relief from excise duty on recovered petrol vapour.
This plan shows how the UK will implement the G20 High Level Principles on Beneficial Ownership Transparency.
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.
This HMRC consultation gives information about the withdrawal of the CCL exemption for renewable source energy and seeks views about the transitional period.
How the government is creating the most competitive tax regime in the G20 to encourage business investment and support growth.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This is the Budget in full. You can find supporting and related documents below.
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.
Impact on households - distributional analysis to accompany the Autumn Statement
This is the Autumn Statement in full. You can find supporting and related documents below.
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