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The OTS has published an online survey and a call for evidence to seek views on tax as it impacts on business
This consultation seeks views on the Pension Protection Fund (Compensation) (Amendment) (No.2) Regulations 2018.
First published during the 2016 to 2019 May Conservative government
This brief explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018.
This Tax Information and Impact Note is about changes to the Machine Games Duty registration process to allow it to operate once the UK has left the EU.
We are inviting comments on a draft statutory instrument for an extension to the oil and gas investment and cluster area allowances to include tariff receipts as relevant income.
This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels from 1 September 2018.
This brief explains HMRC's policy on the VAT accounting treatment of promotions where payments are made to finance companies by motor dealers for the customer.
Transposing a recent EU VAT Directive into UK law.
We're seeking views on how to reform Gaming Duty accounting periods and bring its administration more into line with that of other gambling duties.
This measure introduces new legislation for the Optional Remuneration Arrangements (OpRA) rules.
This measure introduces legislation to exempt employees workplace charging of all-electric and plug-in hybrid vehicles from Income Tax and National Insurance contributions.
This measure changes legislation so non-resident companies with a UK property business will be chargeable to Corporation Tax and not Income Tax.
This measure provides legislation for HM Treasury to make regulations for certain information to be notified to HMRC by individuals and businesses.
This measure is about the implementation of an EU directive on the VAT treatment of vouchers.
This measure reduces the time limit to file a Stamp Duty Land Tax (SDLT) return and pay the tax due to 14 days.
This measure deals with changes to the UK rules concerning exit charges on certain unrealised profits or gains.
This measure deals with changes to the late payment penalty regime following consultation.
This measure is about the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions.
This measure allows individuals whose shareholding is ‘diluted’ below the 5% threshold as a result of a new share issue to obtain relief for gains up to that time.
This measure amends legislation after the introduction of International Financial Reporting Standard 16 (IFRS 16), a new accounting standard for leasing.
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