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Seeking views on the way HMRC collects corporation tax charges levied on unrealised profits or gains when a UK resident company registered in an EEA territory transfers its place of effective management to another EEA State …
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
A consultation on how HMRC proposes to verify the Geographical Indication (GI) for Scotch whisky.
Information about when Real Time Information employers and Real Time Information pension payers are required to deliver returns to HM Revenue and Customs.
Information about Real Time Information pension payers: migration during tax year 2012 to 2013.
This consultation invites comments on options that would enable for-profit providers of Higher Education (HE) to exempt their supplies of HE where they exclusively provide these types of courses.
Information about Real Time Information employers: migration during tax year 2012 to 2013.
Seeking views on a limit on currently uncapped income tax reliefs.
This consultation seeks views on the impacts of changing the tax credits appeals process to mirror the Department for Work and Pensions planned changes to their appeals process.
How to provide an Advance Thin Capitalisation Agreement under the Advance Pricing Agreement legislation.
A consultation on legislative measures to tackle existing and emerging threats to the UK alcohol duty regime.
Legislation about mandatory use of electronic communications - standards of accuracy and completeness needed for annual returns and specified information for the tax year 2012 to 2013.
Consultation on measures for Finance Bill 2012.
This document sets out how HMRC intends to deliver, over the next three years, an environment in which SMEs can get on with what really matters to them – running their businesses.
Inward Investment Support.
Legislation about the mandatory use of electronic communications and the standards of accuracy and completeness to be satisfied in respect of annual returns and specified information for the tax year 2011 to 2012.
Legislation about the mandatory use of electronic communications and the standards of accuracy and completeness needed in Forms P45, P46 and P46(Pen) for the tax year 2010 to 2011.
Seeking views on the integrating the operation of income tax and National Insurance contributions.
Views on a new scheme to stimulate lifetime giving of gifts of pre-eminent objects to the nation.
Views on the detailed policy design of a package of reform of the taxation of non-domiciled individuals
Seeking views on introducing a preferential regime for profits arising from patents, known as a Patent Box.
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