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Removal of extended time limit restriction for EU cases
This Tax Information and Impact Note describes the legislative changes to PAYE Regulation 72F.
Following consultation, legislation is being introduced in Finance Bill 2014 to address inconsistencies and to make the rules fairer across partnership types.
Proposed amendments to the Income Tax PAYE Regulations 2003.
Call for evidence on free movement of goods for the government’s review of the balance of competences between the UK and the European Union.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
HM Revenue and Customs' VAT changes for organisers of sports leagues as a result of the First Tier Tribunal decision in the case of Goals Soccer Centres plc.
Double taxation relief - status of the UK's double taxation conventions with countries of the former USSR.
The government has published draft personal tax legislation for technical consultation.
Proposal to abolish Stamp Duty and Stamp Duty Reserve Tax on transfers of interests in Exchange Traded Funds (ETFs).
Stamp duty and stamp duty reserve tax exemption for exchange traded funds
This consultation seeks views on the proposed legislative changes to the collection of debt using the tax code, announced at Budget 2013.
Proposed legislative changes to make provision for the tax treatment of financial institutions’ regulatory capital instruments.
European Court of Justice decision on Tour Operator Margin Schemes (TOMS) and how this affects UK tour operators and businesses supplying travel services.
Further draft legislation on Finance Bill 2014.
Corporation Tax: avoidance involving losses
Fuel additives and extenders and the warehousing of bioethanol used in the production of biodiesel.
This consultation seek views on proposals on tax avoidance schemes, and on an extension to Disclosure of Tax Avoidance Schemes (DOTAS) rules.
HM Revenue and Customs treatment of overpaid VAT on gaming machine takings as a result of HMRC v The Rank Group plc Court of Appeal decision.
Payroll Giving: reduction in donation hand over time
This consultation provides further details and seeks views on the next steps the Government plans to take to tackle existing and emerging threats to the UK alcohol duty regime.
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