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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 deals with the deferment of payment of Capital Gains Tax by certain UK resident trusts or non-UK resident individuals who trade through a UK branch.
This measure amends legislation after the introduction of International Financial Reporting Standard 16 (IFRS 16), a new accounting standard for leasing.
This measure deals with the changes that will affect taxpayers who submit Income Tax Self Assessment and VAT Returns late.
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 increases the offshore non-compliance tax assessment time limit to 12 years involving Income Tax, Capital Gains Tax and Inheritance Tax.
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.
The OTS is seeking views from those who have concerns about or personal experience of Inheritance Tax to inform its simplification review
This tax information and impact note gives guidance on a new tax allowance for property and trading income.
This Tax Information and Impact Note is about the increase in the amount that can be saved annually into a Junior ISA.
This measure removes foreign service relief as it applies to the Income Tax applicable to employment termination payments and introduces a residency test.
First published during the 2016 to 2019 May Conservative government
This Tax Information and Impact Note is about the increase in the amount that Child Trust Funds can save annually.
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