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Policy Papers — HM Revenue & Customs · Order Paper · Order Paper

Browse Departments HM Revenue & CustomsPolicy Papers

Policy papers published by HM Revenue & Customs

1864 papers, sorted by most recent activity · page 19 of 38.

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VAT reverse charge for building and construction services

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Controlled Foreign Companies and EU Anti-Tax Avoidance Directive

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Tax avoidance involving profit fragmentation for Income Tax and Corporation Tax

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Changes to the Corporate Interest Restriction rules

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Oil and gas taxation: transferable tax history and retention of decommissioning expenditure

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New still cider and perry bands for Alcohol Duty

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Tobacco Duty on heated tobacco

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Changes to Gaming Duty accounting periods and administration

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VAT grouping eligibility criteria changes

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VAT reverse charge anti-avoidance changes

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Minimum qualifying period extension for Entrepreneurs’ Relief

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Changes to personal company tests for Entrepreneurs’ Relief

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Impact definitions for Budget 2018 tax information and impact notes

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First-year allowance for electric charge-points

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Ending enhanced capital allowances for energy and water efficient plant and machinery

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Temporary increase in the Annual Investment Allowance

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Income Tax Personal Allowance and basic rate limit from 2019 to 2020

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Amendments to tax legislation to reflect EU exit

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Taxation of hybrid capital instruments

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Diverted Profits Tax changes

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Offshore receipts from intangible property

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Increase of the Landfill Tax rates

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Movement of soft drinks between the Isle of Man and UK under Soft Drinks Industry Levy

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Air Passenger Duty rates from 1 April 2020 to 31 March 2021

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Changes to the VAT specified supplies anti-avoidance

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Remote Gaming Duty increase

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Reduction of rate of special writing down allowance for capital allowances

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Income Tax, Capital Gains Tax and Corporation Tax voluntary tax returns

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Corporation Tax changes for hybrid and other mismatches regime

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Changes to the higher rates of Stamp Duty Land Tax for additional dwellings

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Changes to interest provisions for late payment, repayment and penalties

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VAT thresholds remain unchanged

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Van and fuel benefit charges for cars and vans from 6 April 2019

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Stamp Duty Relief for Share Incentive Plans

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Corporation Tax changes to the definition of permanent establishment

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Capital Gains Tax annual exempt amount for tax year 2019 to 2020

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Increases to charities’ small trading exemption limits

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Gift Aid Small Donations Scheme changes

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Clarification of capital allowances for costs of altering land

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Structures and buildings allowance

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Increase in Alcohol Duty rates

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Tax changes for UK property income of non-UK resident companies

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Tax Treatment of Social Security Benefits

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Corporation Tax: amendments to reform of loss relief rules

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New statutory remedy for advance Corporation Tax

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Changes to residence nil rate band

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Vehicle Excise Duty increases for cars, vans, motorcycles and motorcycle trade licences

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Carbon Emissions Tax

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Penalty for late submission or failure to submit a return Soft Drinks Industry Levy

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Extension of Stamp Duty Land Tax First Time Buyers' Relief

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