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This technical consultation seeks views on draft regulations to update existing regulations on the use of trade losses for Corporation Tax purposes in the event of transfers of business by building societies.
Who is likely to be affected Building societies transferring business on…
This tax information and impact note is about changes to the rules for using trade losses for Corporation Tax purposes, in the event of transfers of business by building societies.
This technical note describes the main changes that will apply from 6 April 2025 to the taxation of non-UK domiciled individuals.
From 6 April 2025, the current rules for non-UK domiciled individuals will…
At Spring Budget 2024, the government announced that it will abolish the…
We're seeking views on setting up a code of practice on fair and transparent distribution of tips.
A summary of measures to support the ambition for a tax system that is fair and supports growth.
Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.
We welcome views on draft regulations which provide for a reporting change for the Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs.
This brief explains that businesses can choose if they want to apply the Tour Operator’s Margin Scheme (TOMS) to business to business wholesale supplies.
This brief explains how VAT and excise legislation should be interpreted from 1 January 2024.
This consultation considers changes to improve the Money Laundering Regulations while minimising burdens on legitimate customers.
HMRC's screening impact equality assessment for the Electricity Generator Levy (EGL).
Screening equality impact assessment for the National Insurance contributions changes from Autumn Statement 2023 and Spring Budget 2024.
Seeking views to provide certainty on decommissioning relief through a Decommissioning Relief Deed.
The draft regulations set out tax rules for the Reserved Investor Fund, and make amendments to the tax rules for Co-ownership Authorised Contractual Schemes.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.
This consultation sets out draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.
We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee.
Screening equality impact assessment for the CF83 form, used for applying to pay National Insurance contributions when abroad.
The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.
We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.
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