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We are inviting comments on a draft statutory instrument for an extension to the oil and gas investment and cluster area allowances to include tariff receipts as relevant income.
This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels from 1 September 2018.
This retrospective action clarifies the legislative framework for HMRC charging interest on unpaid tax.
This brief explains HMRC's policy on the VAT accounting treatment of promotions where payments are made to finance companies by motor dealers for the customer.
A consultation on the options for amendments to the Corporate Interest Restriction rules.
This call for evidence seeks to better understand the use of rent a room relief.
First published during the 2016 to 2019 May Conservative government
Seeking views on changes to Entrepreneurs’ Relief to ensure that it does not discourage entrepreneurs from seeking external finance for their companies.
A consultation document exploring the appropriate definition for a zero emission capable taxi in order to apply an exemption from the VED supplement for expensive cars.
Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.
Seeking views on the Gift Aid donor benefits rules.
Consultation on the legislative changes required to ensure leasing rules continue to work as originally intended for the new lease accounting standard IFRS16.
The government is seeking comments on the proposed way forward in relation to interest and late payment penalties.
Transposing a recent EU VAT Directive into UK law.
HMRC is inviting views on how we should legislate to extend the time limits to assess tax in cases involving offshore income, gains or chargeable transfers.
We are seeking views on extending the existing securities regime to Corporation Tax and Construction Industry Scheme deductions.
We're seeking views on how to reform Gaming Duty accounting periods and bring its administration more into line with that of other gambling duties.
HMRC is inviting views on proposals to tackle avoidance schemes where profits of trades or professions are moved outside the UK tax charge.
We are inviting views on the scheme for making payments on account of Capital Gains Tax when disposing of residential property.
This measure introduces new legislation for the Optional Remuneration Arrangements (OpRA) rules.
This measure introduces legislation to exempt employees workplace charging of all-electric and plug-in hybrid vehicles from Income Tax and National Insurance contributions.
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