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This tax information and impact note affects the personal representatives and advisors or agents who administer the estate of a deceased person, trustees and other individuals who are liable to Inheritance Tax.
This brief explains HM Revenue and Customs position on interest payments following the Court of Appeal in Littlewoods Retail Ltd.
HMRC's work to reduce its costs and invest in measures to bring in additional revenues.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
The government has published draft tax legislation on administrative provisions for technical consultation.
This Tax Information and Impact Note explains an extension to the package of taxes that affect residential properties held by non-natural persons.
HM Revenue and Customs is asking for comments on proposed Commissioners鈥� Directions on reporting of passenger and crew information for customs purposes.
Draft regulations that introduce provisions for the collection and payment of Class 2 National Insurance through Self Assessment.
This Tax Information and Impact Note is about technical issues concerning the operation of the Disregard Regulations, in connection with the elections that companies can make under these regulations.
This updated Tax Information and Impact Note gives information on the new measure affecting ship and aircraft stores.
The purpose of the Brief is to set out HM Revenue and Customs position where a person intends to make a negligible value claim in relation to a Single Payment Scheme Payment Entitlement or a unit of Milk Quota.
HMRC published documents for Finance Bill 2015.
This Tax Information and Impact Note is about modernising the taxation of corporate debt and derivative contracts.
This Tax Information and Impact Note is about simplifying Inheritance Tax charges on trusts and introducing new rules to target avoidance through the use of multiple trusts.
This Tax Information and Impact Note is about Inheritance Tax and exemption for emergency service personnel and humanitarian aid workers
This Tax Information and Impact Note is about strengthening the disclosure of tax avoidance schemes rules.
This Tax Information and Impact Note is about extending the exclusion from Inheritance Tax (IHT) for medals awarded for valour and gallantry.
This Tax Information and Impact Note is about promoters of tax avoidance schemes.
This Tax Information and Impact Note is about Landfill Tax and compliance work in relation to lower rate.
This Tax Information and Impact Note is about a new VAT power to provide refunds to certain people.
This Tax Information and Impact Note is about direct recovery of debts due to HM Revenue and Customs from debtors' bank and building society accounts.
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