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This tax information and impact note tells you about changes being made to the Pay As You Earn (PAYE) regulations so employers can report taxable amounts due in respect of certain benefits in kind.
Technical consultation seeking views on the draft statutory instrument for devolution of Landfill Tax to Wales and closure of the Landfill Communities Fund (LCF).
Legislation will be made to amend the Landfill Tax Regulations 1996 so Landfill Tax no longer applies and the Landfill Communities Fund (LCF) closes in Wales.
This measure deals with the amendments to the list of permitted property for personal portfolio bonds introduced by regulations.
A consultation on whether to extend the exemptions to the Aggregate Levy to include aggregate extracted when laying utility pipes.
Draft regulations to update the securitisation regime to reflect recent accounting changes and commercial developments.
This tax information and impact note updates the securitisation regime to reflect recent accounting changes and commercial developments.
The consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business.
First published during the 2016 to 2019 May Conservative government
A call for evidence seeking contributions on an alternative method to collect VAT known as split payment.
This consultation seeks comments on options for streamlining clearances for companies using the tax-advantaged venture capital schemes.
Whether to make changes to UK VAT grouping following decisions of the Court of Justice of the European Union.
Consultation on a proposed new legal requirement that intermediaries notify HMRC of the creation of certain complex offshore financial arrangements.
This consultation sets out three possible models for late submission penalties and provides an update on late payment penalty interest.
Consultation on policy and legislative options to tackle fraud on the provision of labour in the construction sector.
This technical consultation seeks comments on draft regulations which allow a Venture Capital Trust (VCT) to exchange shares or securities in a share reorganisation or company reconstruction.
Explanatory notes and guidance to Finance Bill 2017-18.
This technical consultation seeks views on the draft regulations and explanatory memorandum for changes to the Registered Pension Schemes (Relief at Source) Regulations 2005.
This measure deals with changes to Marriage Allowance announced at Autumn budget 2017, allowing claims on behalf of deceased spouses and civil partners.
This tax information and impact note deals with changes to Venture Capital Trusts to encourage high growth investment announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the legislation dealing with disguised remuneration announced at Autumn Budget 2017.
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