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The Office of Tax Simplification has published their third and final report on the review of employee benefits and expenses.
Consultation on the provision of childcare accounts in Tax-Free Childcare.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Draft legislation to make a number of changes to the annual allowance legislation following the changes in Finance Act 2011, to help ensure that the annual allowance rules work as intended.
This consultation sets out details of the proposed corporation tax relief for theatre production, and seeks views on the design of the relief.
Budget 2013 announced that the government would improve the way in which uses tax codes as a way to collect tax and debts due to HMRC (coding out). The government consulted on this measure in 2013.
This Tax Information and Impact Note explains the new measure that will increase the amount of debt which can be recovered by coding it out.
This is an amendment to the Customs (Contravention of a Relevant Rule) Regulation 2003.
Tax Information and Impact Note about HM Revenue and Customs ability to issue conduct notices to promoters and monitor promoters who breach a conduct notice.
Tax Information and Impact Note about the new legislation enabling HM Revenue and Customs to issue a ‘Follower Notice’ in NICs dispute and appeal cases.
This Tax Information and Impact Note explains new legislation in the National Insurance Contributions Bill 2014 for accelerated payments associated with avoidance schemes.
Memorandum for the House of Lords Delegated Powers and Regulatory Reform Committee.
Second report on the review of employee benefits and expenses.
This consultation seeks views and information on the recent reforms and expansions of the tax-advantaged venture capital schemes.
Final report following the taxation of pensioners review.
HMRC is changing the VAT rules to clarify the assistance available to businesses that are required to file their VAT returns online but have difficulty in doing so.
This Tax Information and Impact Note explains a change to UK VAT law for businesses who believe they are unable to submit their VAT Returns online.
Explanatory notes for government amendments and new clauses at Report stage of Finance Bill 2014.
Proposal on how the market value of shares in listed companies is to be determined for tax purposes.
Information on HM Revenue and Customs data sharing measures in the Small Business, Enterprise and Employment Bill.
Presented to Parliament by the Economic Secretary to the Treasury by Command of Her Majesty.
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