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Partnerships Review: Class 4 contributions and limited liability partnerships (salaried members)
Double taxation relief: revenue protection
Avoidance schemes using total return swaps
Partnerships review: partnerships with mixed membership
Controlled foreign companies: profit shifting
Changes to the debt cap provisions
Abolition of employers National Insurance contributions for the under 21s
The Code of Practice on Taxation for Banks encourages banks to follow the letter as well as the spirit of the law in relation to tax planning.
UK oil and gas fiscal regime: new onshore allowance
Interest Distributions from authorised investment funds paid without deduction of tax
HM Revenue and Customs is seeking views on legislation about Real Time Information including penalties, direct collection and exempt employers.
The Tax Treatment of Financing Costs and Income (Excluded Schemes) Regs 2013
HMRC are seeking views on the necessary legislative changes required to enable the delivery of its paperless self assessment exemplar.
The government announced on 4 March 2013 its intent to amend and clarify eligibility conditions for clubs to be registered under the CASC scheme.
Documents outlining the National Insurance Contributions Bill draft regulations and arrangements.
HM Revenue and Customs position on the payment of National Insurance contributions by entertainers.
This is the Budget in full. You can find supporting and related documents below.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Financial institutions should check that payments of interest to addresses in the UK and EU are correctly separated on returns to HM Revenue and Customs.
The call for information is designed to help us identify fuel costs in remote areas.
Changes to allow use of rebated fuel in agricultural vehicles when gritting
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