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We welcome comments on the draft regulations, which include new questions on the Stamp Duty Land Tax (SDLT) return for introducing the SDLT surcharge on non-UK residents purchasing residential property in England and Norther…
This new report explores ways of simplifying the process of making claims and elections across the tax system.
This call for evidence seeks views on how well the alcohol duty system currently works and how it could be reformed.
First published during the 2019 to 2022 Johnson Conservative government
This brief tells you about simplified processes used by VAT-registered opticians and sellers of hearing aids.
This tax information and impact note is about the interest rates on liabilities for Digital Services Tax.
The OTS has published an online survey and a call for evidence to seek views on capital gains tax
This consultation sets out draft legislation for The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020.
This brief explains how changes to existing leases are treated for VAT and Stamp Duty Land Tax purposes.
This measure introduces new reliefs from the Annual Tax on Enveloped Dwellings (ATED) from 1 April 2020 and the 15% flat rate of Stamp Duty Land Tax (SDLT) from the date of Autumn Budget or a later day.
This measure amends the VAT refund scheme to include the S4C television channel as an eligible body.
This measure introduces new rates of Stamp Duty Land Tax (SDLT) from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the United Kingdom.
This measure introduces two technical changes to the Corporate Interest Restriction.
This measure introduces amendments to working time requirements for Enterprise Management Initiatives (EMIs).
This measure reduces the van benefit charge for zero emissions vans to zero and takes effect from the 2021 to 2022 tax year.
This measure introduces a new requirement which amends HMRC's Civil Information Powers
This measure provides for the taxation of collective money purchase benefits.
This measure introduces proposals to tackle promoters (and other enablers) of tax avoidance schemes that would reduce the scope for promoters (and other enablers) to market tax avoidance schemes
We are seeking comments on the relevance of some of the information powers enacted by schedule 36 of the Finance Act 2008, and on potential improvements.
We welcome views about the operation of Insurance Premium Tax and changes that may help to ensure that it continues to operate fairly and efficiently.
The OTS has published a note evaluating its work on corporation tax and providing a stock take of its work on the taxation of self-employed people
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