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Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of two HM Revenue & Customs (HMRC) ESCs
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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.
Budget 2013 announced that the government would improve the way in which uses tax codes as a way to collect tax and debts due to HMRC (coding out). The government consulted on this measure in 2013.
This Tax Information and Impact Note explains new legislation in the National Insurance Contributions Bill 2014 for accelerated payments associated with avoidance schemes.
Memorandum for the House of Lords Delegated Powers and Regulatory Reform Committee.
Second report on the review of employee benefits and expenses.
This consultation seeks views and information on the recent reforms and expansions of the tax-advantaged venture capital schemes.
Final report following the taxation of pensioners review.
This call for evidence seeks information to improve the government’s understanding of the wider picture around remuneration.
This consultation seeks views on the government’s plans to introduce Tax-Free Childcare for working families and additional assistance with childcare for parents through Universal Credit.
A consultation on whether to reform the rules governing the taxation of close company loans to their participators (and other related arrangements) and on options for such reform.
This consultation seeks views on how intermediaries might collect Gift Aid on behalf of charities and how to improve the declaration wording.
This Tax Information and Impact Note explains changes to the Individual Savings Account (ISA) and Junior ISA rules.
Arrangements for entertainers to apply to have Class 1 employee's National Insurance contributions treated as paid.
This Tax Information and Impact Note explains National Insurance changes for entertainers from 6 April 2014.
This is the Budget in full. You can find supporting and related documents below.
This Tax Information and Impact Note explains amendments to Income Tax legislation for the Scottish Rate of Income Tax.
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