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This measure sets out changes that will make sure the conditions to be a qualifying asset holding company better align with the intended scope of the regime.
This measure introduces 2 new destination bands and rates for the tax year 2023 to 2024.
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
In line with the agreement on a 2 Pillar solution to reform the international tax system, this measure will help to ensure multinational enterprises operating within the UK pay a global minimum level of tax.
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
The government is consulting on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority and also to the sellers.
We welcome views on the Corporation Tax implications of the new international accounting standard for insurance contracts, IFRS 17.
Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2021-2022.
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note is about the introduction of the Energy (Oil and Gas) Profits Levy Bill.
The government is seeking your views on draft legislation for the Energy (Oil and Gas) Profits Levy ahead of the publication of the Bill.
This tax information and impact note is about making it mandatory to submit certain Corporate Interest Restriction reports electronically from 1 September 2022.
Recent developments and planned negotiations on Double Taxation Agreements (DTA).
This tax information and impact note applies to corporate purchasers of property in England and Northern Ireland that is liable to Stamp Duty Land Tax (SDLT).
HMRC welcomes views on draft regulations that would allow documents to be served at a company鈥檚 registered address and the address provided on the Stamp Duty Land Tax return.
A technical consultation on this draft statutory instrument, which will widen the scope of tax legislation applying to alternative finance arrangements.
This consultation seeks views on the draft Occupational Pension Schemes (Governance and Registration) (Amendment) Regulations 2019.
This brief explains how HMRC now approaches determining if an activity is a business activity for VAT purposes.
HMRC鈥檚 initial equality impact assessment of the Residential Property Developers Tax.
This tax information and impact note applies to businesses registered or liable to be registered for VAT that sell mobiles or computer chips in the UK under the VAT domestic reverse charge procedure.
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