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The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.
The government will adopt a co-creation approach involving a small group of external expert alongside wider stakeholder engagement to help shape reform.
We are seeking views on widening the use of advance clearances in the R&D tax reliefs to reduce error and fraud, provide certainty to businesses and improve the customer experience.
This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market.
HMRC and DBT are seeking views on standardising electronic invoicing and increasing its adoption across UK businesses and the public sector.
This consultation discusses expanding the existing ‘tax conditionality’ approach, which aims to tackle the hidden economy, to further suitable licensing regimes.
The government is seeking views on a potential new taxation framework for cryptoasset loans and ‘staking’ in the context of decentralised finance.
This measure provides details on the requirement for tax advisers who deal with HMRC on behalf of clients to register with HMRC.
This measure is about bringing Employee Car Ownership Schemes (ECOS) within the scope of the benefit in kind rules as company cars from 6 April 2030, with transitional arrangements.
This tax information and impact note is about changes to the temporary non-residence anti-avoidance legislation to make sure it remains effective against avoidance.
This tax information and impact note is about the recommendations from the independent loan charge review.
This tax information and impact note outlines the extension to the first-year allowances for zero-emission cars and for electric vehicle chargepoints.
This tax impact and information note is about an easement for plug-in hybrid electric vehicles effective retrospectively from 1 January 2025 to 5 April 2028.
This tax information and impact note is about changes to VAT and Insurance Premium Tax reliefs on motor vehicle leases under qualifying schemes for disabled users.
This brief explains HMRC's revised position on the VAT treatment of overseas establishments of businesses which are VAT grouped in the UK.
This brief explains how to account for VAT as a private hire vehicle operator, a taxi operator, or business re-selling such supplies.
This tax information and impact note explains a change to Annual Tax on Enveloped Dwellings (ATED) legislation, allowing relief to be claimed for dwellings used for qualifying commercial purposes.
This measure will allow unconnected multiple employer collective money purchase schemes to operate effectively.
This measure is about introducing an anti-avoidance provision relating to certain non-derecognition liabilities.
This measure makes changes in preparation for devolution of the Levy from 1 April 2026.
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