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This draft guidance provides additional information on administration, chargeability and scope for multinational top-up tax and domestic top-up tax.
This technical consultation seeks views on draft regulations to amend the rules for claiming tax credits in certain circumstances in respect of Plastic Packaging 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 a potential new taxation framework for cryptoasset loans and ‘staking’ in the context of decentralised finance.
We welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.
The government is consulting with the charity sector to help tackle non-compliance and protect the integrity of the sector.
We welcome views on a proposed legislative approach to piloting. HMRC is exploring how we can develop and improve testing prior to wider roll out of change.
We welcome views on this technical consultation for draft legislation to amend the VAT Regulations 1995.
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