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This document summarises responses received to the wider questions in the 2012 consultation, and seeks further views on the matching rules for the benefits charge and on draft guidance, also published here.
HMRC would like to make the Retail Export Scheme easier to use and understand, and to limit opportunities for error and fraud.
Aggregates levy: suspension of exemptions
This Tax Information and Impact Note is about the VAT treatment of refunds made by manufacturers.
This consultation seeks views of manufacturers who pay rebates to consumers of their goods purchased through retailers.
The government has published draft legislation on exemptions to the aggregates levy.
This consultation looks at the option of collecting Class 2 National Insurance Contributions (NICs) alongside Class 4 NICs and income tax through the Self Assessment process.
Guidance for shipping companies on the flagging rules for Tonnage Tax in 2014.
Changes to the Arrivals Exemption and Delivery Terms thresholds.
Regulatory Capital Securities Regulations
Overview for Regulations required for Clause 14 of the National Insurance Bill.
This consultation proposes changes to the way Inheritance Tax (IHT) trust charges are calculated.
Finance Bill 2014 TIINs
This consultation reviews the design of the bank levy to ensure it is operating efficiently.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This consultation is about the detail and implementation of an individual protection regime to accompany the reduction in the pensions lifetime allowance.
Vehicle Excise Duty: introducing a direct debit payment scheme
Onshore intermediaries: false self-employment
Partnerships review: alternative investment fund managers: deferred remuneration
Partnerships review: disposal of assets through partnerships
This consultation seeks views and evidence on the potential impact of recommendations made by the Office of Tax Simplification (OTS).
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