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This tax information and impact note amends section 24 of the Finance Act 1994 so officers have the power to examine and take account of goods at any place.

• Updated: 5 December 2016

This tax information and impact note is to change the tax valuation of benefits provided through salary sacrifice arrangements.

• Updated: 5 December 2016

This measure is to simplify the process for agreeing a PAYE Settlement Agreement (PSA) following on from recommendations made by the OTS.

• Updated: 5 December 2016

This document provides draft versions of the main forms for the changes announced.

• Updated: 5 December 2016

This technical note advises on the new 16.5% VAT flat rate for businesses with limited costs which will take effect from 1 April 2017.

• Updated: 5 December 2016

This tax information and impact note will introduce legislation to taxpayers with undeclared UK tax liabilities for offshore interests by disclosing the information to HM Revenue and Customs (HMRC).

• Updated: 5 December 2016

This tax information and impact note will enable HMRC to progress direct tax enquiries into non-compliance quicker by allowing closure and settlement either voluntarily or through litigation.

• Updated: 5 December 2016

This tax information and impact note is a new Corporation Tax relief for museums and galleries.

• Updated: 5 December 2016

This tax information and impact note applies to operators of co-ownership authorised contractual schemes (CoACS) and investors in CoACS.

• Updated: 5 December 2016

This tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufacturers.

• Updated: 5 December 2016