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This measure amends part 10 of the Taxation (International and Other Provisions) Act 2010.
This measure abolishes receipt checking by employers when they reimburse benchmark scale rate, overseas scale rates, or qualifying expenses incurred travelling to work.
This measure is about disposals of interest in non-residential UK property and changes to payments on account for Capital Gains Tax to within 30 days of the sale or disposal of a residential property.
This measure makes sure that stamp taxes are not chargeable on exercise of resolution powers under the UK special resolution regime.
This measure introduces statutory powers to implement a directive on tax dispute resolution mechanisms within the EU.
This measure amends the reform of loss relief rules to correct a defect in the legislation that may lead to excessive relief being allowed.
This measure introduces changes to the employment tax treatment of the use of emergency vehicles.
This brief explains HMRC's policy on goods supplied on approval, and the VAT liability of the delivery charges for these goods.
Draft amendments to the VAT regulations and a draft VAT Notice about keeping digital records and providing VAT returns using compatible software.
This measure extends the scope of Landfill Tax to include disposals at sites which don't have an appropriate environmental permit.
First published during the 2016 to 2019 May Conservative government
Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information.
Directions for users of the Making Tax Digital for Business service on using relevant software to deliver and receive specified information electronically.
This Tax Information and Impact Note is about the update to the definition of “the transfer pricing guidelines” within UK legislation.
We are seeking views on the draft regulations for the tax treatment of re-insurance arrangements.
This tax information and impact note deals with the draft regulations for the tax treatment of re-insurance arrangements.
A consultation on secondary legislation to reduce administrative burdens by simplifying the PAYE Settlement Agreement process.
Technical consultation on draft legislation to preserve the effect of 4 HM Revenue and Customs (HMRC) ESCs.
This tax information and impact note is about changes affecting pension scheme administrators that reclaim tax relief using the Relief at Source method.
This tax information and impact note is about HMRC's additional powers to stop Excise Duty evasion on tobacco products through control of tobacco product manufacturing machinery.
A consultation on the secondary legislation to extend Landfill Tax to illegal waste sites and clarify the definition of ‘taxable disposal’.
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