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The government is consulting on the transparency of land ownership when trusts are involved in the ownership structure.
This review assessed the operation and effectiveness of the Spirit Drinks (Costs of Verification) Regulations 2013 (Charging Regulations) considering the aims and objectives of the legislation and whether they remain appropr…
We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
This tax information and impact note is about the new investment exemption from the Electricity Generator Levy — this applies to certain investment projects where there is a decision to proceed on or after 22 November 2023.
This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for the operation of Scottish Income Tax.
We welcome views on the proposed amendments to the Construction Industry Scheme (CIS) regulations which set out exceptions to VAT compliance obligations to ensure that Gross Payment Status is not refused or removed for minor…
Tax policy announcements at Autumn Statement 2023.
For this call for evidence, we welcome views on potential areas to reform the VAT energy saving materials relief.
The current zero-rate relief for VAT on Women’s Sanitary Products will be extended to include reusable period underwear
We welcome views on how we can improve the Temporary Admission procedure in the UK and simplify processes for traders and individuals.
We welcome views on potential simplifications to customs declarations and the use of technology to facilitate declarations and other customs processes.
First published during the 2022 to 2024 Sunak Conservative government
We welcome views on the proposal to introduce a voluntary standard for customs intermediaries, with the aim of improving the quality of service across the sector.
We welcome views on this technical consultation for the proposed new Income Tax (Digital Requirements) (Amendment) Regulations 2024 and associated notices.
A summary of measures to simplify customs import and export processes for traders.
Directions for individuals using HMRC online services to claim a VAT refund for DIY housebuilding.
This measure is about a change to the time limit to submit a notification of a grant of enterprise management incentives options.
This measure is about imposing tougher consequences on promoters of tax avoidance.
These measures combine the current Research and Development Expenditure Credit (RDEC) and R&D SME scheme into a merged scheme, implement the enhanced support for R&D intensive SMEs and restrict the use of nominations…
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an…
This measure is about extending the scope of Tonnage Tax to include elections into the regime by third party ship managers.
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