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These notes give a brief description of each of the Finance Bill resolutions.
Tax treaties and related documents between the UK and Montserrat.
Tax treaties and related documents between the UK and Kiribati.
This note contains final guidance for a new Income Tax relief for irrecoverable peer-to-peer loans to help people understand how to apply this tax relief.
Find tax treaties and related documents between the UK and Lesotho.
Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.
Tax treaties and related documents between the UK and Liberia.
Report beneficial owners in a registered trust who may be at disproportionate risk of harm.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
If you have a private pension, following the public service pensions remedy (known as McCloud), you may have to tell your pension provider of changes, or have new charges to pay.
The general terms and conditions ISA managers must provide for all JISAs including transfers.
Find out how to transfer responsibility of Child Trust Funds (CTFs) for looked-after children.
This treaty was presented to Parliament in March 2013.
Check the availability and any issues affecting the Coronavirus Job Retention Scheme.
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
Changes to Taxation Treaties since date of signing, including when they come into force.
Find out when you can claim additional loss relief, known as ‘agricultural relief’, if you have agricultural land included in your rental business.
Tax treaties and related documents between the UK and Aruba.
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