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This consultation explores options to enhance HMRC’s powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client’s tax affairs.
Summary Subject of this consultation This consultation discusses options…
1. Introduction The consultation ‘Enhancing HMRC’s ability to tackle tax…
The government is seeking views on a range of new measures to close in on promoters of tax avoidance.
Summary Subject of this consultation The government welcomes views on some…
1. Foreword Autumn Budget 2024 marked a step change in the government’s…
This consultation seeks views on opportunities for improving the quality of data acquired under HMRC’s bulk data gathering powers for tax administration.
Summary Subject of this consultation This consultation explores the…
Ministerial foreword As Exchequer Secretary to the Treasury and Chair of…
We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits.
We welcome views on the technical application of upcoming changes to agricultural property relief and business property relief to property settled into trust.
HMRC is seeking views from users of our statistics publications on proposed changes so we can continue to produce relevant statistics that meet users’ needs.
This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this further draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax, which includes new and updated pages of the manual.
We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on our proposals to modernise the 1.5% higher rate charge on Stamp Taxes on Shares, which encompasses Stamp Duty and Stamp Duty Reserve Tax.
HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).
We welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.
We welcome views on the customs treatment of low-value post and parcel exports, in particular the Export Memorandum of Understanding and Extra Territorial Offices of Exchange.
The government is seeking views on options for simplifying, modernising and reforming HMRC's approach to dispute resolution.
We welcome views on whether HMRC’s approach to correcting taxpayer inaccuracies in a claim or return could be improved.
We welcome views on these proposals to reform the UK’s transfer pricing, permanent establishment and Diverted Profits Tax rules.
We welcome views on amending the small and medium enterprise exemption from transfer pricing and introducing an International Controlled Transactions Schedule.
This is a technical consultation on draft primary legislation for the carbon border adjustment mechanism.
This draft statutory instrument is published for technical consultation on Stamp Duty and Stamp Duty Reserve Tax exemption for PISCES share transactions.
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