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This tax information and impact note is about the appropriate rights of review and appeal for traders. It also clarifies relevant legislation.
This tax information and impact note is about issues identified in changes made to the Value Added Tax Act 1994 by the Finance Act 2021 to implement the VAT e-commerce package and other miscellaneous amendments.
This brief is about how the UK’s withdrawal from the EU affects end-customer claims for refunds of VAT overpaid to a supplier.
We welcome views on the technical guidance for the government’s new policy: Notification of uncertain tax treatment by large business.
This brief explains how businesses registered under the Flat Rate Scheme should account for import VAT using postponed VAT accounting from 1 June 2022.
This tax information and impact note is about regulations which prescribe relief from Stamp Duty and Stamp Duty Reserve Tax for transactions which are cleared by LCH SA.
This brief introduces a revised policy on VAT early termination payments and compensation payments and replaces Revenue and Customs Brief 12 (2020).
This brief informs businesses that HMRC is reviewing how VAT is claimed on the cost of charging electric vehicles and how to account for VAT on any private use.
This is HM Revenue and Customs' screening equality impact assessment of the Non Resident Stamp Duty Land Tax (NRSDLT) surcharge.
The government has published consultations and calls for evidence in a range of tax administration and tax policy areas.
First published during the 2019 to 2022 Johnson Conservative government
A list of all non-structural tax reliefs available to taxpayers at November 2021 and the policy objective for each relief.
These tax information and impact notes are about updating the tax rules to allow UK securitisation and insurance-linked securities arrangements to operate more effectively.
This tax information and impact note is about draft legislative changes to the bank-specific taxes.
We welcome views on these proposals to improve the administration of Insurance Premium Tax (IPT) and prevent unfair outcomes.
We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.
We welcome views on the potential design of the Making Tax Digital system for incorporated businesses and other organisations within the charge to Corporation Tax.
We welcome views on the opportunities and challenges of in-year calculation and payment for Income Tax Self Assessment and Corporation Tax for small companies.
We are seeking views on the taxation of securitisation companies and on the Stamp Duty loan capital exemption as it applies to securitisations and to insurance-linked securities.
We welcome views on the potential simplification of the VAT rules for land and property.
This tax information and impact note is about the reform of red diesel and other rebated fuels entitlement.
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