Policy papers published by HM Revenue & Customs

International Tax Enforcement: disclosable cross-border arrangements

Money laundering and terrorist financing (amendment) regulations 2019

Hybrid and other mismatches: Exemptions for regulatory capital - compliance with EU Anti-Tax Avoidance Directive

Hybrid and other mismatches: exemptions for regulatory capital

HMRC issue briefing: reform of off-payroll working rules

VAT: changes to the supply of digital services 2019

Income Tax: changes to Offshore Receipts in respect of Intangible Property

Revenue and Customs Brief 9 (2019): VAT Tour Operators Margin Scheme and retained payments and deposits

Revenue and Customs Brief 6 (2019): changes in accounting for VAT after prices are altered

Changes to ancillary reliefs in Capital Gains Tax Private Residence Relief

Share loss relief for Income Tax and Corporation Tax

Income Tax relief and the Enterprise Investment Scheme approved knowledge-intensive fund

Capital Gains Tax relief on loans to traders

Post duty point dilution for wine and made-wine

Corporate capital loss restriction for Corporation Tax

Tax abuse using company insolvencies

Technical and procedural amendments to the General Anti-Abuse Rule

Inheritance Tax and excluded property added to and transferred between trusts

Changes to protect tax in insolvency cases

Medical courier charities exemption from Vehicle Excise Duty

Income Tax and the treatment of expenses for voluntary office holders

Inheritance Tax treatment of Kindertransport Fund payments

Taxable benefits and rules for measuring carbon dioxide emissions

Income Tax and Corporation Tax rules for spreading transitional adjustments on new lease accounting

Rules to measure carbon dioxide emissions for Vehicle Excise Duty

Introduction of the new Digital Services Tax

VAT: changes to the reduced rate for energy-saving materials (2019)

Capital Allowances: Structures and Buildings Allowance

VAT: reverse charge for renewable energy certificates

Revenue and Customs Brief 4 (2019): VAT - domestic reverse charge for businesses trading in renewable energy certificates

Budget 2018: overview of tax legislation and rates (OOTLAR)

No Safe Havens 2019

HMRC issue briefing: explaining Child Benefit

HMRC issue briefing: support for customers who need extra help

Revenue and Customs Brief 1 (2019): Change to the VAT treatment of personal contract purchases

Increasing the Junior Individual Savings Account subscription limit for 2019 to 2020

Increasing the Child Trust Fund annual subscription limit for 2019 to 2020

Changes to the VAT treatment of vouchers

Revenue and Customs Brief 13 (2018): change to the VAT treatment of retained payments and deposits

Report on the conclusions of The Spirit Drinks (Costs of Verification) Regulations 2013 review

Income Tax and National Insurance contributions: treatment of termination payments

Revenue and Customs Brief 11 (2018): VAT - rule changes for higher education

Reform of employer contributions into life assurance and overseas pension schemes

Draft legislation: Amendment of the VAT (Input Tax) (Specified Supplies) Order 1999

Reform of de-grouping charge rules in the corporate intangibles regime

Stamp Duty, Stamp Duty Reserve Tax transfers of listed securities and connected persons

Changes to taxing gains made by non-residents on UK immovable property

Taxing gains made by non-residents on UK immovable property in Collective Investment Schemes

Finance Bill 2018-19 legislation and explanatory notes

VAT reverse charge for building and construction services