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This Tax Information and Impact Note provides information about the introduction of the voluntary Class 3A contributions.
This Tax Information and Impact Note will specify BX Swiss AG as a ‘recognised foreign exchange' and as a ‘recognised foreign options exchange’.
The OTS has published its final report on tax penalties.
This technical consultation sets out how previously announced changes to the Child Trust Fund (CTF) and Junior Individual Savings Account (ISA) rules will operate
This Tax Information and Impact Note describes the increased choice in relation to children’s savings and the simplification of processes around Child Trust Fund account management and transfer.
This brief outlines HM Revenue and Customs' position following the European Court of Justice judgment in Skandia America Corp. (USA), filial Sverige (C-7/13).
This brief sets out HM Revenue and Customs' position following the decision of the Upper Tribunal in Lok'nStore Group PLC FTC/05/2013.
Seeking views on the effectiveness and desirability of a minimum excise tax (MET) to support the tobacco duty regime.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of two HM Revenue & Customs (HMRC) ESCs
Changes have been made to the list of Fully Reportable countries for Bank and Building Society Interest returns.
This Tax Information and Impact Note explains additions, deletions and amendments to the VAT refund scheme for museums and galleries.
This draft legislation amends the Value Added Tax (Refunds to Museums and Galleries) Order 2001.
These draft regulations set out the additional conditions that expenditure by employers on recommended medical treatment must meet in order to qualify for the tax exemption at section 12 of Finance Act 2014.
This draft legislation inserts a new paragraph 7A to Schedule 7A to the Finance Act 1994.
This Tax Information and Impact Note explains that policies covering risks arising directly from the operation of a spacecraft will be exempt from Insurance Premium Tax.
Consultation on proposals for data sharing and publication by HM Revenue & Customs (HMRC) to deliver wider public benefits.
HMRC is seeking views on a new strict liability criminal offence of failing to declare taxable offshore income and gains.
Changes to the charging and collection of Excise Duty for fuel used in private pleasure craft and for private pleasure flying.
HM Revenue and Customs has published draft regulations to amend the Disregard Regulations 2004 and the Change of Accounting Practice Regulations 2004.
This Tax Information and Impact Note is about amends the operation of the Disregard Regulations.
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