Policy papers published by HM Revenue & Customs

Income Tax: company car tax rates and bands for 2017 to 2018 and 2018 to 2019

Capital Gains Tax: changes to threshold amount for Annual Tax on Enveloped Dwellings-related Capital Gains Tax

Capital Gains Tax: non-residents and UK property

Income Tax: simplifying the administration of employee expenses including salary sacrifice

Income Tax and Capital Gains Tax: change to venture capital schemes for companies and community organisations benefitting from energy subsidies

Investment managers: disguised fee income

Corporation Tax: simplifying link company requirements for consortium claims

Aggregates Levy: credits in Northern Ireland

Corporation Tax: accelerated payments and group relief

Real time collection of tax on benefits in kind and expenses through voluntary payrolling

Income Tax: statutory exemption for trivial benefits in kind

Income Tax: van benefit charge for zero emission vans

Inheritance Tax: interest changes to support the new digital service

Income Tax: abolition of the £8,500 threshold for benefits in kind

Income Tax: deduction at source from interest paid on private placements

Diverted Profits Tax

Draft legislation: the Disclosure of Exporter Information Regulations 2015

Draft legislation: the Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2014

Stamp Duty Land Tax: reform of structure, rates and threshold

Corporation Tax: preventing abuse of late paid interest rules

Draft legislation: Corporation Tax - restricting relief for internally generated goodwill transfers

Draft legislation: Capital Gains Tax - denying Entrepreneurs’ Relief for disposals of goodwill to related companies

Income Tax: miscellaneous loss relief

Draft legislation: Corporation Tax - preventing abuse of late paid interest rules

Draft legislation: Income Tax - miscellaneous loss relief

Draft legislation: Stamp Duty Land Tax - reform of structure, rates and threshold

Draft legislation: Corporation Tax - high pressure high temperature cluster area allowance

Draft legislation: Corporation Tax - bank loss relief restriction

Corporation Tax: restricting relief for internally generated goodwill transfers

Corporation Tax: high pressure high temperature cluster area allowance

Capital Gains Tax: denying Entrepreneurs’ Relief for disposals of goodwill to related companies

Corporation Tax: bank loss relief restriction

Devolution of Landfill Tax to Scotland and the 2 year transitional period for the Landfill Communities Fund

Draft Legislation: The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015

State Pension Top Up: Class 3A Voluntary National Insurance Contributions

Stamp duty and stamp duty reserve tax: specifying a market as a recognised foreign exchange and a recognised foreign options exchange

Revenue and Customs Brief 40 (2014): recovering tax credits overpayments from previous awards

Draft regulations: Child Trust Funds and Junior Individual Savings Accounts

Child Trust Funds and Junior Individual Savings Account: account transfers, management of accounts and ‘lifestyling’ of stakeholder CTFs

Revenue and Customs Brief 37 (2014): VAT grouping rules

Revenue and Customs Brief 35 (2014): Lok'nStore Group PLC decision on calculating deductible VAT

Revenue and Customs Brief 33 (2014): reporting Payment Protection Insurance interest payments

VAT: amendments to the VAT refund scheme for museums and galleries

Draft Legislation: The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2014

Draft legislation: The Income Tax (Recommended Medical Treatment) Regulations 2014

Draft legislation: the Insurance Premium Tax (non-taxable insurance contracts) Order 2014

Insurance Premium Tax: exemption for spacecraft

Revenue and Customs Brief 30 (2014): fuel duty exemption

Corporate Debt and Derivative Contracts: amendments to the Disregard Regulations and Change of Accounting Practice Regulations – Technical Note

Taxation of corporate debt and derivative contracts amendments to the Disregard Regulations 2004