Policy papers published by HM Revenue & Customs

Taxation of high value UK residential property held by certain non-natural persons

Non-Statutory Instrument secondary legislation: Order under section 288(6) of the Taxation of Chargeable Gains Act 1992

ISAs: transfer of benefits to surviving spouse or civil partner upon death

Corporation Tax: Authorised Investment Funds - interest distributions and property Income

Income Tax: unauthorised unit trusts

Revenue and Customs Brief 7 (2015): new rules for the self-employed claiming Working Tax Credit

Draft legislation: the Inheritance Tax (Electronic Communications) Regulations 2015

Class 2 NICs: inactive members of Limited Liability Partnerships

Bank Levy: rate change

Corporation Tax: loss refresh prevention

Capital Gains Tax: Entrepreneurs' Relief associated disposal rules

Capital Gains Tax: exemption for certain wasting assets

Capital Gains Tax and Entrepreneurs' Relief: joint ventures and partnerships

Pension scheme benefits: independent advice for employees

Corporation Tax: oil and gas companies Investment Allowance and reduction in supplementary charge

Corporation Tax: increasing the rate of Film Tax Relief

Corporation Tax: high end Television Tax Relief

Status for tax purposes of certain bodies

VAT: refunds to medical courier charities

VAT: refunds for palliative care charities

Draft legislation: The Value Added Tax (Amendment) (No) Regulations 2015 - deductible VAT relating to foreign branches

VAT: deductions relating to foreign branches

Making tax easier

Life insurance qualifying policies: information requirements following assignment

Rural Fuel Duty relief scheme

Capital allowances: anti-avoidance rules for plant and machinery

Draft legislation: plant and machinery allowances - anti-avoidance

Draft legislation: pension flexibility - annuities

Draft legislation: The Landfill Tax (Amendment) Regulations 2015, The Landfill Tax (Qualifying Fines) Order 2015 and guidance

Air Passenger Duty: banding reform

Draft legislation: the Social Security (Miscellaneous Amendment) Regulations 2015

Revenue and Customs Brief 2 (2015): VAT grouping rules and the Skandia judgment

Draft legislation: Tax-free childcare - Childcare Payments (Eligibility) Regulations and draft Childcare Payments Regulations 2015

Draft legislation: the Income Tax (Pay AS You Earn) (amendment no X) Regulations 2015

Draft legislation: Community Amateur Sports Clubs - technical consultation

Directions under regulation 3 of the Tax Credits (Claims and Notifications) Regulations 2002 (SI 2002/2014)

Draft legislation: the Individual Savings Account Regulations (surviving spouses)

Draft legislation: the Income Tax (travel expenses of members of local authorities) Regulations 2015

Corporation Tax: 2014 Budget changes (CT600 Budget Insert)

Draft legislation: the Fuel Discount Relief Scheme (extension)

Rural Fuel Duty Relief

Corporation Tax: devolution of rate-setting power to Northern Ireland

Draft legislation: the Income Tax PAYE amendment No. X regulations 2014

Legislative change to Income Tax (PAYE) regulations - employee notices of tax coding

IR35 Forum administration review: final report

Taxation of corporate debt and derivative contracts amendments to the Disregard Regulations 2004 - Tax Information and Impact Note

Taxation of corporate debt and derivative contracts amendments to the change of accounting practice Regulations 2004

Draft regulations: Double Taxation Relief and the UK/Netherlands Bank Levy Double Taxation Convention

Community Amateur Sports Clubs: changes to rules

Real Time Information: improving the operation of Pay As You Earn