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A consultation paper on a proposal for a new cluster area allowance.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This consultation seeks views on the design and implementation of the enlargement of the social investment tax relief (SITR).
Seeking views on the potential introduction of a new employee shareholding vehicle to make it easier for companies wishing to establish employee share schemes.
Documents relating to the OTS competitiveness of UK tax administration review, including the final report published on 9 October 2014.
This is the Autumn Statement in full. You can find supporting and related documents below.
Draft regulations to exclude certain shares issued as a result of a merger between 2 or more Venture Capital Trusts from the provisions on returns of capital introduced by Finance Act 2014.
This draft legislation is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
This Tax Information and Impact Note is about countering avoidance of Income Tax involving losses from miscellaneous transactions.
This draft legislation is about countering avoidance of Income Tax involving losses from miscellaneous transactions.
This Tax Information and Impact Note is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
This consultation discusses the best way to implement a capital gains tax charge on non-residents.
This Tax Information and Impact Note provides information about the introduction of the voluntary Class 3A contributions.
This technical consultation sets out how previously announced changes to the Child Trust Fund (CTF) and Junior Individual Savings Account (ISA) rules will operate
This Tax Information and Impact Note describes the increased choice in relation to children’s savings and the simplification of processes around Child Trust Fund account management and transfer.
Seeking views on the effectiveness and desirability of a minimum excise tax (MET) to support the tobacco duty regime.
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of two HM Revenue & Customs (HMRC) ESCs
A consultation on whether entitlement to the UK Personal Allowance should be restricted for non-UK residents and how this might be implemented.
The Office of Tax Simplification has published their third and final report on the review of employee benefits and expenses.
Consultation on the provision of childcare accounts in Tax-Free Childcare.
This consultation sets out details of the proposed corporation tax relief for theatre production, and seeks views on the design of the relief.
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