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This measure abolishes receipt checking by employers when they reimburse benchmark scale rate, overseas scale rates, or qualifying expenses incurred travelling to work.
This measure increases the offshore non-compliance tax assessment time limit to 12 years involving Income Tax, Capital Gains Tax and Inheritance Tax.
This measure is about disposals of interest in non-residential UK property and changes to payments on account for Capital Gains Tax to within 30 days of the sale or disposal of a residential property.
This measure introduces a shared occupancy test to the rent-a-room relief rules.
This measure exempts zero-emission capable taxis from the Vehicle Excise Duty expensive car supplement.
This measure makes sure that stamp taxes are not chargeable on exercise of resolution powers under the UK special resolution regime.
This measure introduces statutory powers to implement a directive on tax dispute resolution mechanisms within the EU.
This measure amends the reform of loss relief rules to correct a defect in the legislation that may lead to excessive relief being allowed.
This measure introduces changes to the employment tax treatment of the use of emergency vehicles.
This brief explains HMRC's policy on goods supplied on approval, and the VAT liability of the delivery charges for these goods.
This briefing explains why we calculate the tax gap each year and how it influences the way we work to collect taxes.
We are seeking comments on a draft HM Treasury order and related draft documents for a VAT reverse charge for construction services.
This tax information and impact note amends the Customs (Contravention of a Relevant Rule) Regulations 2003 after the introduction of the Union Customs Code.
This tax information and impact note amends the Export (Penalty) Regulations 2003 after the introduction of the Union Customs Code.
This tax information and impact note gives guidance on a new tax allowance for property and trading income.
This Tax Information and Impact Note is about the increase in the amount that can be saved annually into a Junior ISA.
This measure removes foreign service relief as it applies to the Income Tax applicable to employment termination payments and introduces a residency test.
First published during the 2016 to 2019 May Conservative government
This policy addresses the growing threat of online brand abuse and how it affects HMRC and its customers.
This Tax Information and Impact Note is about the increase in the amount that Child Trust Funds can save annually.
A consultation into HMRC's process for risk profiling large businesses.
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