Policy papers published by HM Revenue & Customs

Increasing cash basis thresholds for unincorporated businesses

Cash basis: treatment of capital

Calculation of profits of property businesses

Digital reporting and record-keeping for business: Income Tax

Draft legislation: The Social Security (Miscellaneous Amendments) Regulations 2017

Income Tax: enlarging Social Investment Tax Relief

Draft legislation: relief for carried-forward losses

Draft legislation: Income Tax relief for social investments

Draft legislation: deemed domicile - Income Tax, Capital Gains Tax and Inheritance Tax

Draft legislation: corporate interest restriction

Personal Tax: van benefit charge and the car and van fuel benefit charges

Relief from Fuel Duty for recovered unleaded petrol vapour

Draft legislation: The Hydrocarbon Oil (Vapour Recovery Relief) Regulations 2016

Tobacco Duty: Raw Tobacco Approval Scheme

Income Tax: Venture Capital Trusts - returns of information

Draft legislation: the Data-gathering Powers (Relevant Data) (Amendment) Regulations 2017

Directions under provisions in Part 7 and Schedules 2 to 5 of the Income Tax (Earnings and Pensions) Act 2003

Finance Bill 2017: draft legislation overview documents

Employer-arranged pensions advice exemption

Fulfilment House Due Diligence Scheme

Co-ownership authorised contractual schemes: reducing tax complexity

Draft legislation: The Pension Schemes (categories of country and requirements for overseas pension schemes and recognised overseas pension schemes) (Amendments) Regulations 2017

The Personal Portfolio Bonds (Amendment of Property Categories in Section 520 of the Income Tax (Trading and Other Income) Act 2005) Regulations 2017

Minimum Excise Tax

Insurance Premium Tax: increase of standard rate

Remote Gaming Duty: reforming the tax treatment of freeplays

Power to search vehicles or vessels under section 163 of Customs and Excise Management Act 1979

Assets made available to employees without transfer

Gift Aid and intermediaries

Part surrenders and part assignments of life insurance policies

Income Tax: simplifying the PAYE Settlement Agreement process

Annual Tax on Enveloped Dwellings: annual chargeable amounts

VAT: penalty for participating in VAT fraud

Corporation Tax: tax deductibility of corporate interest expense

Inheritance Tax: overseas property whose value is attributable to UK residential property

Northern Ireland rate of Corporation Tax: changes to small and medium-sized enterprise regime

Income Tax: streamlining the tax-advantaged Venture Capital Schemes

Non-domicile taxation: Business Investment Relief

Personal portfolio bonds: reviewing the property categories

Tax enquiries: closure rules

Tax relief: employee liabilities and indemnity insurance

Reform of Substantial Shareholding Exemption for qualifying institutional investors

Corporation Tax: Patent Box - cost sharing arrangements

Tackling offshore tax evasion: requirement to correct

Deduction of Income Tax from savings income

Museums and galleries tax relief

Foreign pension schemes

Landfill Tax: definition of taxable disposal

Corporation Tax: deductions for contributions to grassroots sport

Dates for 'making good' on benefits-in-kind