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We welcome views on simplification of the process to obtain treaty relief in relation to withholding tax obligations when making payments of interest overseas.
Subject of this consultation This consultation seeks views on whether and…
This brief explains the changes made to the items covered by the VAT Capital Goods Scheme.
Purpose of this brief This brief explains the changes made to the items…
This brief explains a temporary reduced rate of VAT for children's meals, tickets and family attractions that applies from 25 June 2026 to 1 September 2026.
Purpose of this brief This brief explains a temporary reduced rate of VAT…
We welcome views on this technical consultation to improve the quality and consistency of data HMRC receives on interest income and card sales.
This brief provides an update on the VAT treatment of the supply of temporary medical staff (locum doctors).
This brief provides an update on the VAT treatment of past and present supplies of registered locum doctors.
This technical consultation seeks views on draft regulations to update some definitions used in the Bank Levy legislation.
This is a policy summary for the carbon border adjustment mechanism.
This measure gives search and rescue charities an exemption from Vehicle Excise Duty (VED) on eligible vehicles.
This measure will remove the Landfill Tax exemption for materials added to dredged material as stabilisers before disposal.
This measure is about the new late submission and late payment penalties, known as penalty reform, being introduced to monthly producer returns.
This measure reforms the taxation of foreign permanent establishments, making the elective exemption regime that applies to their profits and losses mandatory for Corporation Tax.
This measure is about changes to the Soft Drinks Industry Levy sugar content threshold and removal of exemptions for milk-based and milk substitute drinks from 1 January 2028.
This measure introduces new VAT accounting rules for supplies made under a statutory Deposit Return Scheme (DRS).
This measure is about a new tax on oil and gas companies that will apply in times of high prices.
The measure confirms that from April 2027, the higher rate of Air Passenger Duty will apply to aircraft of 5.7 tonnes or more that are used as a private or business jet.
The measure is about the Securities Transfer Tax that will apply on the transfer of securities and replace Stamp Duty and Stamp Duty Reserve Tax.
This measure is about changes to Stamp Duty Land Tax (SDLT) for purchases made by Local Government Pension Scheme pooled investment vehicles.
This measure allows defined benefit pension schemes to make authorised surplus payments to members.
This measure is about the UK implementation of the Side-by-Side package and amendments being made to Multinational Top-up Tax and Domestic Top-up Tax.
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