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This tax information and impact notice applies to employers, companies and individuals using tax avoidance schemes that fall within the disguised remuneration legislation.
This tax information and impact note is to change the tax valuation of benefits provided through salary sacrifice arrangements.
Seeking views on the detailed policy design and implementation of new rules on the tax deductibility of corporate interest expense.
First published during the 2015 to 2016 Cameron Conservative government
Seeking views on options to refocus incentives on the cleanest cars using the latest technologies.
First published during the 2016 to 2019 May Conservative government
A consultation into a tax relief designed to encourage the creation of more and higher quality exhibitions, as well as to support touring of exhibitions across the country and abroad, raising the UK’s profile internationally.
This consultation considers how best to deliver proposed reforms in corporation tax loss relief legislation, and how to deal with the interactions with other areas of the corporate tax system.
This consultation seeks to identify additional ways in which the government can support contributions to grassroots sports from companies through the corporation tax system.
Seeking views on legislating the announcements made at Summer Budget 2015 on reforms to the taxation of non-domiciles.
The OTS publishes a focus paper on the 'Gig' economy and tax
This tax information and impact note prescribes the tax regime, in regulations, for vehicles issuing insurance linked securities (ILS).
This legislation removes the Income Tax reliefs on the receipt or buy-back of shares issued to an employee under an employee shareholder agreement made on or after 1 December 2016.
This legislation simplifies the process for opting out of the Petroleum Revenue Tax (PRT) regime.
Tax and tax credit rates and thresholds for 2017-18.
This document supplements Autumn Statement 2016 with updates on tax consultations, confirms standard uprating changes, and technical changes to tax legislation where no substantive change is being made to the policy.
This is the Autumn Statement in full. You can find all supporting and related documents below.
This tax information and impact note specifies amendments to provide double taxation relief from 1 January 2016 in respect of the UK bank levy and contributions made to the Single Resolution Fund.
The OTS publishes findings of further work looking at the impacts of closer alignment of income tax and national insurance.
Consultation on the Gift Aid donor benefits rules.
This technical consultation seeks comment on the draft regulations to restrict the Employment Allowance from employers of ‘illegal workers’.
HMRC governance protocol on a bank’s compliance with the Code of Practice on Taxation for Banks.
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