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Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.
This measure increases the van benefit charge and the car and van fuel benefit charges for 2017 to 2018.
This tax information and impact note applies to relief from Fuel Duty to prevent double taxation on unleaded petrol vapour captured and returned to stock during loading at refineries and import terminals.
This draft legislation sets out the conditions for claiming an Excise Duty credit - Vapour Recovery Relief.
This tax information and impact note is about the new Raw Tobacco Approval Scheme.
A consultation on draft regulations which cover the calculation, reporting, payment and recovery of the Apprenticeship Levy.
This tax information and impact note advises of a new returns process which uses a standard format that can be submitted electronically for accounting periods ending on or after 31 December 2016.
This draft legislation amends HMRC’s data-gathering powers to Money Service Businesses which provide money transfer, cheque cashing and currency exchange services.
Directions giving details on the approved method for filing and format of employment related securities, annual returns and notification of grants of Enterprise Management Incentive options.
Technical consultation on measures for Finance Bill 2017.
This tax information and impact note introduces a new Income Tax exemption.
This tax information and impact note applies to UK fulfilment houses that handle imported goods on behalf of third parties located outside the EU.
This tax information and impact note applies to operators of co-ownership authorised contractual schemes (CoACS) and investors in CoACS.
This draft regulation sets out the changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’, together with a draft explanatory memorandum.
A consultation on proposals to align the dates by which an employee has to ‘make good’ the cost of their benefit-in-kind.
A consultation on draft legislation to align taxation of free gaming in Remote Gaming Duty with that of free bets in General Betting Duty.
A consultation on possible alternatives to the current tax rules for part surrenders and part assignments of life insurance policies.
A consultation requiring taxpayers to ensure any undeclared UK tax liabilities in respect of offshore interests are fully disclosed to HMRC.
Consultation on limiting the range of employee benefits-in-kind that attract Income Tax and National Insurance Contributions advantages when provided as part of salary sacrifice arrangements.
A consultation on reforms and extension of the disclosure of VAT avoidance schemes and proposed changes to IHT hallmark regulations.
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