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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

1863 papers, sorted by most recent activity · page 33 of 38.

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Artificial use of dual contracts by non-domiciles

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Targeted anti-avoidance loss buying rules: exclusion of research and development allowances

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Annual investment allowance: increase to £500,000 for extended temporary period

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Inheritance Tax: liabilities and foreign currency bank accounts

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Business Premises Renovation Allowance

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Major sporting events: power to provide for tax exemptions

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Increasing pension flexibility

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Venture Capital Trusts return of capital

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Modernising the taxation of corporate debt and derivative contracts: update

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Glasgow Grand Prix

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Income Tax personal allowance for those born after 5 April 1948 and basic rate limit for 2015 to 2016

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The starting rate of tax for savings

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Small and medium sized enterprises Research and Development Tax Relief

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VAT: prompt payment discounts

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Enterprise Zones: enhanced capital allowances

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Chargeable gains rollover relief: reinvestment in intangible fixed assets

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Making the Seed Enterprise Investment Scheme and the Capital Gains Tax reinvestment relief permanent

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Accelerated payments of tax for avoidance schemes

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Enhanced capital allowances schemes for energy saving and water efficient technologies

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The International Tax Compliance (Crown Dependencies and Gibraltar) Regulations 2014

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Amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013

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Salaried members: revised draft legislation

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Salaried members: revised explanatory note

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Partnerships review: limited liability partnerships: treatment of salaried members

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Draft legislation: the VAT imported goods relief order 1984

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Removal of extended time limit restriction for EU cases

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Legislative Change to PAYE Regulation 72F

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Salaried Members Rules: revised technical note and guidance

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Draft legislation: amendments to regulation 72E and F of PAYE regulations

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Revenue and Customs Brief 8 (2014): sports leagues

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Statement of Practice 1 (2014)

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Draft legislation: the Stamp Duty and Stamp Duty Reserve Tax regulations 2014

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Stamp Duty and Stamp Duty Reserve Tax exemption for exchange traded funds

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Draft legislation: the taxation of regulatory capital securities regulations 2013

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Revenue and Customs Brief 5 (2014): Tour Operators Margin Scheme

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Corporation Tax: avoidance involving losses

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Fuel Duty: Fuel additives and extenders

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Revenue and Customs Brief 1 (2014): VAT - fiscal neutrality and gaming machines

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Payroll Giving: reduction in donation hand over time

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Stamp Duty and Stamp Duty Reserve Tax: change of name by European Multilateral Clearing Facility N.V

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Obsolete statements applicable to individuals and companies (Income Tax and Corporation Tax)

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Obsolete miscellaneous Statements of Practice

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Obsolete statements relating to tax on Capital Gains (individuals and companies)

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Obsolete statements relating to Inheritance Tax (also applicable where tax charged is Capital Transfer Tax)

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Obsolete statements of administrative practice and procedure

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Obsolete statements applicable to companies etc (Corporation Tax and Income Tax)

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Obsolete statements applicable to individuals (Income Tax and interest on tax)

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Revenue and Customs Brief 40 (2013): withdrawal of notices 915 and 208

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The Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013 (SI 2013/3218)

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Investment Manager Exemption and Collective Investment Schemes: expanding the 'white list'

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