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Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.
First published during the 2016 to 2019 May Conservative government
HMRC is inviting views on how we should legislate to extend the time limits to assess tax in cases involving offshore income, gains or chargeable transfers.
This measure allows individuals whose shareholding is 鈥榙iluted鈥� below the 5% threshold as a result of a new share issue to obtain relief for gains up to that time.
This measure deals with the deferment of payment of Capital Gains Tax by certain UK resident trusts or non-UK resident individuals who trade through a UK branch.
The OTS is seeking views from those who have concerns about or personal experience of Inheritance Tax to inform its simplification review
This tax information and impact note gives guidance on a new tax allowance for property and trading income.
This Tax Information and Impact Note is about the increase in the amount that can be saved annually into a Junior ISA.
This measure removes foreign service relief as it applies to the Income Tax applicable to employment termination payments and introduces a residency test.
This Tax Information and Impact Note is about the increase in the amount that Child Trust Funds can save annually.
This Tax Information and Impact Note is about the update to the definition of 鈥渢he transfer pricing guidelines鈥� within UK legislation.
Details of the scope of the OTS review into Inheritance Tax are published.
This tax and information impact note is about changes being made to the Pay As You Earn (PAYE) regulations so employers can report car data in respect of cars provided as benefits in kind.
This tax information and impact note tells you about changes being made to the Pay As You Earn (PAYE) regulations so employers can report taxable amounts due in respect of certain benefits in kind.
A summary of the timetable and process the government will use for tax policy making and consultation following the move to a single annual fiscal event.
This measure deals with the amendments to the list of permitted property for personal portfolio bonds introduced by regulations.
The consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business.
This technical consultation seeks comments on draft regulations which allow a Venture Capital Trust (VCT) to exchange shares or securities in a share reorganisation or company reconstruction.
Seeking views on the current tax rules for employee expenses.
This measure deals with changes to Marriage Allowance announced at Autumn budget 2017, allowing claims on behalf of deceased spouses and civil partners.
This tax information and impact note deals with changes to Venture Capital Trusts to encourage high growth investment announced at Autumn Budget 2017.
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