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Consultations and strategy
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Consultation on a new measure to mitigate double taxation for individuals investing in certain overseas entities (including US Limited Liability Companies (LLCs).
This tax information and impact note is about some changes to the requirements for port operators and to customs rules which apply to goods that are imported and exported in certain circumstances.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
This technical note provides further detail on measures relating to Inheritance Tax on pensions which were announced at the Autumn Budget 2024.
Treatment of investment managers and their overseas clients.
This tax information and impact note details changes to rates of Fuel Duty for 2026 to 2027.
This paper provides further information about the announced changes to the Corporation Tax foreign permanent establishment regime.
This tax information and impact note explains the Income Tax treatment of kinship allowances paid under the Kinship Zones pilot scheme.
This consultation seeks views on the potential introduction of mandatory certification for mechanically recycled plastic for Plastic Packaging Tax purposes.
This is a technical note on actuarial valuations of the public service pension schemes.
First published during the 2024 to 2026 Starmer Labour government
This technical consultation seeks comments on the draft secondary legislation on changes to the information sharing regulations in connection with Inheritance Tax on Pensions.
This briefing explains ‘Bills of Exchange’ schemes which are being promoted as alternative ways of paying HMRC liabilities.
This brief explains HMRC’s position on the VAT treatment of electricity supplied at public electric vehicle charge points following a First-tier Tribunal decision.
This brief explains HMRC’s response to the Court of Appeal ruling on the VAT treatment of public funding received by further education institutions.
This tax information and impact note is about updates to the way the carbon emissions factor for gas is described and calculated.
This page outlines the government’s plans to assess the impacts of the 2023 reforms to the alcohol duty system and invites evidence from stakeholders.
This tax information and impact note explains the legislative changes that will make it easier for businesses to claim a repayment or remission of Customs Duty when bringing goods into Northern Ireland.
Ownership and Control Test in UK Financial Sanctions Regulations
This technical consultation seeks comments on the draft secondary legislation for the Carbon Border Adjustment Mechanism (CBAM)
Screening Equality Impact Assessment for Income Tax charge on Winter Fuel Payments
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