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Data, Freedom of Information releases and corporate reports
HMRC is seeking views on a new strict liability criminal offence of failing to declare taxable offshore income and gains.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Changes to the charging and collection of Excise Duty for fuel used in private pleasure craft and for private pleasure flying.
HM Revenue and Customs has published draft regulations to amend the Disregard Regulations 2004 and the Change of Accounting Practice Regulations 2004.
This Tax Information and Impact Note is about amends the operation of the Disregard Regulations.
Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014.
Amendment to Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014.
Amendment to Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses)(Amendment) Regulations 2014.
Technical consultation to analyse amendments to the VAT Regulations arising as a consequence of the introduction of the Mini One Stop Shop (MOSS).
Consultation on the provision of childcare accounts in Tax-Free Childcare.
Draft legislation to make a number of changes to the annual allowance legislation following the changes in Finance Act 2011, to help ensure that the annual allowance rules work as intended.
Budget 2013 announced that the government would improve the way in which uses tax codes as a way to collect tax and debts due to HMRC (coding out). The government consulted on this measure in 2013.
This Tax Information and Impact Note explains the new measure that will increase the amount of debt which can be recovered by coding it out.
This is an amendment to the Customs (Contravention of a Relevant Rule) Regulation 2003.
Tax Information and Impact Note about HM Revenue and Customs ability to issue conduct notices to promoters and monitor promoters who breach a conduct notice.
Tax Information and Impact Note about the new legislation enabling HM Revenue and Customs to issue a ‘Follower Notice’ in NICs dispute and appeal cases.
This Tax Information and Impact Note explains new legislation in the National Insurance Contributions Bill 2014 for accelerated payments associated with avoidance schemes.
Tax Information and Impact Note about changes to the collection of Class 2 National Insurance contributions.
Memorandum for the House of Lords Delegated Powers and Regulatory Reform Committee.
HMRC is changing the VAT rules to clarify the assistance available to businesses that are required to file their VAT returns online but have difficulty in doing so.
This Tax Information and Impact Note explains a change to UK VAT law for businesses who believe they are unable to submit their VAT Returns online.
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