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  • Guidance on avoidance schemes involving the transfer of corporate profits

    These technical notes explains the operation of s1305A, including examples of how the legislation will apply.

    • Updated:
  • Increasing pension flexibility

    This Tax Information and Impact Note explains changes being made to limits affecting the benefits that can be taken from registered pension schemes.

    • Updated:
  • Pensions liberation

    This Tax Information and Impact Note explains the government鈥檚 objective of fairness in the tax system by maintaining the integrity of pensions tax relief.

    • Updated:
  • The New ISA - factsheet

    This 2-page fact sheet provides information on the New ISA (NISA).

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • VAT: prompt payment discounts

    This Tax Information and Impact Note explains a change to UK VAT law on prompt payment discounts to bring it into line with EU VAT law.

    • Updated:
  • VAT: reverse charge for gas and electricity

    This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.

    • Updated:
  • Draft tax legislation published

    Government publishes draft tax legislation to implement Budget and Autumn Statement 2014 policies

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Competitiveness of UK tax administration review

    Documents relating to the OTS competitiveness of UK tax administration review, including the final report published on 9 October 2014.

    • Updated:
  • What is the Budget?

    A short video to explain why the Treasury holds a Budget each year.

    • Updated:
  • Monetary policy remit: 2014

    The Chancellor鈥檚 letter to the Governor of the Bank of England setting the remit for the Monetary Policy Committee.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government