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This tax information and impact note deals with the income tax exemption for payments made to members of the armed forces to help meet the cost of accommodation announced at Autumn Budget 2017
This tax information and impact note deals with changes to the carried interest rules for Capital Gains Tax announced at Autumn Budget 2017.
Find out why your baggage may be checked and what to expect if your bags are examined.
Further changes to tackle disguised remuneration tax avoidance schemes since Spring Budget 2017 including the close companies鈥� gateway and new information requirements for the loan charge.
First published during the 2016 to 2019 May Conservative government
Explanatory notes and guidance to Finance Bill 2017.
Draft legislation to reform the regime for disclosure of indirect tax avoidance schemes, and widen it's scope to include all indirect taxes.
This measure details amendments to the existing Promoters of Tax Avoidance Schemes (POTAS) legislation for associated and successor entities rules.
This tax information and impact note informs businesses, self-employed people and landlords that they will be required to start using the new digital service from April 2018.
This tax information and impact note applies to relief from Fuel Duty to prevent double taxation on unleaded petrol vapour captured and returned to stock during loading at refineries and import terminals.
This draft legislation amends HMRC鈥檚 data-gathering powers to Money Service Businesses which provide money transfer, cheque cashing and currency exchange services.
This tax information and impact note applies to operators of co-ownership authorised contractual schemes (CoACS) and investors in CoACS.
A technical consultation on the details of changes announced at Budget 2016 to tackle disguised remuneration tax avoidance schemes, including draft legislation.
This tax information and impact note is about the calculation of the taxable value of an asset that is made available to an employee.
This tax information and impact note is about a policyholder who has generated a wholly disproportionate gain to apply to have the gain recalculated.
This tax information and impact note reduces the extent to which interest payments can be used to erode the UK tax base, raising around 拢1billion additional tax annually.
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.
This tax information and impact note provides the government with a power to update the list of specified permitted property by regulations.
This tax information and impact note is about employee deductions where their employer pays, meets legal or other costs for proceedings relating to their employment, including indemnity insurance.
This tax information and impact note sets a date of 6 July after the end of the tax year for making good on benefits in kind which are not accounted for in Pay As You Earn ('payrolled').
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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