Consultations published by HM Revenue & Customs

Draft regulations: maturing Child Trust Funds

Draft regulations: implementation of disclosable arrangements

Draft legislation: The Value Added Tax (Refund of Tax) Order 2019

Draft legislation: Help to Save accounts

Draft regulations: Offshore Receipts in respect of Intangible Property

Draft regulations: amendment to new rules on taxation of hybrid capital instruments

Digital Services Tax draft guidance

Draft legislation detailing a new capital allowance for new non-residential structures and buildings

Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs

Corporate Capital Loss Restriction: consultation on delivery

Stamp taxes on shares consideration rules

Protecting your taxes in insolvency

Draft legislation: VAT (Reduced Rate) (Energy-Saving Materials) Order 2019

The Tobacco Products (Traceability and Security Features) Regulations 2019

Royalty withholding tax

Draft legislation: tobacco for heating

Amendment to VAT Regulation 38: Statutory Instrument technical consultation

Draft legislation: repayment of the overseas transfer charge

Anti-money laundering supervision: discussion about fees

The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

Draft guidance: Life assurance manual

Amendments to tax returns

Draft legislation: Stamp Duty Land Tax Administration (Amendment) Regulations 2018

Draft Northern Ireland Equality Scheme for HMRC

Draft legislation: VAT supplies of electronic, telecommunication and broadcasting services orders 2018

Draft guidance: reform to workplace charging tax exemptions

Alternative method of VAT collection – split payment

Tax abuse and insolvency

Review of the corporate intangible fixed assets regime

Tackling the hidden economy: public sector licensing

Online platforms’ role in ensuring tax compliance by their users

Clarifying the scope of the Welsh rates of Income Tax – technical note and draft legislation

Changes to the frequency of oil and gas official statistics

Tax and administrative treatment of short term business visitors from overseas branches

Off-payroll working in the private sector

Draft legislation: oil and gas taxation – investment and cluster area allowances

Draft legislation: VAT reverse charge for construction services

Corporate interest restriction - consultation on leases

Taxing gains made by non-residents on UK immovable property

Plant and machinery lease accounting changes

Making Tax Digital: interest harmonisation and sanctions for late payment

VAT and Vouchers

Extension of offshore time limits

Extension of security deposit legislation

Gaming Duty - review of accounting periods

Tax avoidance involving profit fragmentation

Capital Gains Tax: Payment window for residential property gains

Draft regulations: The Insurance Companies (Taxation of Re-insurance Business) Regulations 2018

Consultation on the Business Risk Review

Draft legislation: The Value Added Tax (Amendment) Regulations 2018