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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.
Public consultation on HM Treasury's Phase 3 Exposure Draft for Task Force on Climate-related Financial Disclosure (TCFD) -aligned disclosure in annual reports
This consultation sets out proposals to enhance the UK’s resolution regime for banking institutions (banks, building societies, and PRA-designated investment firms).
We welcome views on the technical application of these draft regulations, which relate to the second phase of changes under the Alcohol Duty Review measure.
This consultation sets out draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.
We welcome views in this technical consultation for the proposed new Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) Regulations 2024.
We welcome views on the viability of retaining existing open-ended property funds in Individual Savings Accounts (ISA) in the event that such property funds no longer meet the eligibility criteria.
This technical consultation seeks views on draft regulations to update existing regulations on the use of trade losses for Corporation Tax purposes in the event of transfers of business by building societies.
This consultation invites views and evidence in relation to the proposal to devolve powers to the Scottish Parliament to create a Building Safety Levy.
First published during the 2022 to 2024 Sunak Conservative government
Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.
We welcome views on draft regulations which provide for a reporting change for the Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs.
Public consultation on HM Treasury's Phase 2 Exposure Draft for Task Force on Climate-related Financial Disclosure (TCFD) -aligned disclosure in annual reports
This consultation considers changes to improve the Money Laundering Regulations while minimising burdens on legitimate customers.
Seeking views to provide certainty on decommissioning relief through a Decommissioning Relief Deed.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
The draft regulations set out tax rules for the Reserved Investor Fund, and make amendments to the tax rules for Co-ownership Authorised Contractual Schemes.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.
Consultation on the 5% increase in Audio-Visual Expenditure Credit and removal of the 80% cap on qualifying expenditure, for UK visual effects costs.
We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee.
This consultation seeks views on proposals for the design and administration of the UK carbon border adjustment mechanism (CBAM) from 1 January 2027.
We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.
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