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Direction to extend the deadline for submitting a final VAT return.
This brief provides information about the VAT treatment update for supplies by charities and qualifying bodies related to fundraising events, following the Upper Tribunal decision in January 2025.
These principles underpin the government’s approach to delivering tax policy changes through the single major fiscal event cycle, and how it will engage with stakeholders during tax policy development.
The government is seeking views on amendments to the regulations that govern the recovery of fees that enforcement agents and High Court Enforcement Officers (formerly known as bailiffs) can recover when enforcing debts.
This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this further draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax, which includes new and updated pages of the manual.
We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
The government has published a call for evidence, inviting views from stakeholders on its plans to reform the tax treatment of carried interest.
This briefing explains how HMRC is liaising with customers during the independent review of the loan charge.
This tax and information note is about legislation that allows HMRC to give a business more time to submit its final VAT return.
We welcome views on proposals for the design and implementation of a new UK-wide Vaping Products Duty.
This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax.
We welcome views on our proposals to modernise the 1.5% higher rate charge on Stamp Taxes on Shares, which encompasses Stamp Duty and Stamp Duty Reserve Tax.
This technical note provides an update to the main changes that will apply to the reporting requirements of employment related benefits in kind from 6 April 2027.
We welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.
This response sets out how the government will improve the Temporary Admission procedure for traders importing goods temporarily, following a Call for Evidence in 2023.
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 options for simplifying, modernising and reforming HMRC's approach to dispute resolution.
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