Policy papers published by HM Revenue & Customs

Tax administration: alignment of HM Revenue and Customs set off provision

Tackling the hidden economy: extension of new data-gathering powers

Inheritance Tax: reforms to the taxation of non-domiciles

Orchestra Tax Relief

Inheritance Tax: treatment of pension scheme drawdown funds on death

Corporation Tax: Patent Box - compliance with new international rules

Corporation Tax, Income Tax and Capital Gains Tax: company distributions

VAT: power to provide refunds to certain persons

Income Tax: personal savings allowance

Capital Gains Tax: disposals of UK residential property by non-residents

VAT: Isle of Man charities

Corporation Tax: update of the taxation of corporate debt and derivative contracts

Employee share schemes: simplification of the rules

Income Tax: Gift Aid requirements on intermediaries

Income Tax: extending Individual Savings Account tax advantages after the death of an account holder

Income Tax: exemption for trivial benefits in kind

VAT: changes to the reduced rate for energy saving materials

Penalties for the General Anti-Abuse Rule

Income Tax: deductions at a fixed rate

Reduction of pensions lifetime allowance

Reform of the wear and tear allowance

Netherlands Benefit Act for victims of persecution 1940 to 1945

Income Tax: time limits for self assessment

Increased civil sanctions for offshore tax evaders

Corporation Tax: long term insurance business

Bad debt relief for Peer to Peer investments

Investment managers: performance linked rewards

Reform and value of the Landfill Communities Fund

Personal Tax: retention of the 3 percentage point supplement for diesel cars

Inheritance Tax: compensation and ex-gratia payments for victims of persecution during the World War II era

Tax administration: serial avoiders special regime

Tax administration: new threshold condition for promoters of tax avoidance schemes

Stamp Duty Land Tax: property investment funds

Income Tax: Simple Assessment

Office of Tax Simplification: permanent establishment

Income Tax: averaging rules for farmers

Income Tax: exclusion of energy generation from venture capital schemes

Draft legislation: Innovative Finance Individual Savings Account and peer to peer loans

Income Tax: Innovative Finance Individual Savings Account and peer to peer loans

Corporation Tax: payments for very large companies

VAT: maintaining the zero-rate for residential caravans

Revenue and Customs Brief 21 (2015): VAT zero-rating - liability of residential caravans

Revenue and Customs Brief 20 (2015): aggregates levy: liability of filler used in the manufacture of asphalt

Corporation Tax: related party rules, partnerships and transfers of intangible assets

Corporation Tax: loans to participators, trustees of charitable trusts

Corporation Tax and Income Tax: capital allowances and leasing - anti-avoidance

Directions under regulations 3(5) and 9(3) of the Inheritance Tax (Electronic Communications) Regulations 2015 (SI 2015/1378)

Revenue and Customs Brief 18 (2015): VAT grouping rules and the Skandia judgement

Revenue and Customs Brief 16 (2015): remittance basis treatment of foreign income and gains used for loan collateral

Stamp Duty and Stamp Duty Reserve Tax: revocation of 2 sets of obsolete regulations