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This brief provides further information on how the UK expects other member states to operate ‘establishment only’ VAT grouping.
This brief announces changes to UK legislation following the decision of the Court of Justice of the European Union in Le Credit Lyonnais (C-388/11).
These regulations set out the parameters in which banks and building societies may opt to pass on an administrative charge to debtors for processing a Direct Recovery of Debt ‘hold’ notice.
Technical consultation on measures for Finance Bill 2016.
The sixth annual report by the Care Quality Commission on its monitoring activities of the Mental Health Act 1983 (MHA).
Sets out desired outcomes for public health and how they will be measured.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Political leaders and representatives of the UK and Overseas Territories met as the Joint Ministerial Council in London on 1 and 2 December
First published during the 2015 to 2016 Cameron Conservative government
The government is today tabling an amendment for mandatory advice for those with higher value annuities through the Bank of England and Financial Services Bill.
Proposed amendments to existing regulations as a consequence of a package of changes to the Landfill Tax regulations.
Proposed amendments to Data-gathering Powers (Relevant Data) Regulations 2012 (SI2012/847) with 2 new categories of data-holder introduced into Schedule 23 to the Finance Act 2011 (c11) by Finance Act 2016.
Further information on the statutory exemption for trivial benefits in kind and proposed amendments to existing regulations.
Draft legislation on changes to the PAYE regulations regarding Real Time Information (RTI) reporting.
Proposed amendments to existing regulations to implement changes to the Construction Industry Scheme (CIS).
This applies to businesses and employers who provide diesel-engined company cars that are made available for employees' private use and those employees.
This applies to customers who have to submit a Self Assessment tax return through a notice to file.
This applies to businesses that provide and install energy saving materials and individuals who have them installed.
This applies to UK companies which hold and exploit patents, or patent like rights, and which claim relief under the Patent Box.
This only applies to charities subject to the jurisdiction of the High Court of the Isle of Man that make and receive supplies in the UK.
This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes.
This applies to promoters of tax avoidance schemes.
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