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This tax information and impact note sets out the rate of surcharge on banking companies.
This tax information and impact note is about the removal of the VAT exemption for a deputy for a medical practitioner.
This measure will increase HMRC’s existing power to dispose of goods that have been seized as liable to forfeiture before condemnation.
This tax information and impact note is about the creation of a general power to neutralise any tax consequences of a reorganisation of public sector bodies.
This tax information and impact note is about legislation that will allow powers and safeguards to be introduced for VAT refund claims made using form VAT126.
This measure is about changes to Stamp Duty Land Tax (SDLT) where group relief has been claimed on a purchase of land or property.
This tax information and impact note explains changes to the test for qualifying for a serious ill health lump sum and to the medical evidence that practitioners outside the UK can provide.
This tax information and impact note is about changes in the amount of credit landfill operators may claim against Landfill Communities Fund contributions.
This tax information and impact note is about changes to the Seed Enterprise Investment Scheme (SEIS), Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.
This measure will amend the Inheritance Tax rules on liabilities relating to settled property to make sure they operate as intended and provide greater certainty about how liabilities are taken into account for Inheritance T…
This tax information and impact note is about introducing a new zero rate of VAT for qualifying donations of medicines.
This measure is about people who have disposed of an interest in UK residential property and have not reported the disposal on the correct return.
This tax information and impact note explains changes that allow courts to consider director disqualification following a conviction for an offence under HMRC securities legislation.
This tax information and impact note is about removing the two-year rule for tax-free pension and lump sum death benefits.
This measure is about the surrender of rights under the terms of a contract.
This tax information and impact note details legislation introduced to increase the income tax trading allowance to £3,000, for trades and miscellaneous income.
This measure changes the Stamp Duty Land Tax (SDLT) treatment of rent payable under assured tenancies.
This measure is about a change that maintains the existing treatment of finance leaseback arrangements following changes to accounting standards.
This measure explains the VAT and Climate Change Levy treatment of electricity supplied through publicly accessible and workplace electric vehicle charging points.
This measure gives the Treasury a regulation-making power to introduce tax reliefs and administrative easements for holdings and payments affected by historic failures in National Savings & Investments (NS&I) tracing…
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