Policy papers published by HM Revenue & Customs

Aggregates levy: suspension of exemptions

VAT treatment of refunds made by manufacturers

Revenue and Customs Brief 37 (2013): Tonnage Tax

Revenue and Customs Brief 38 (2013): Intrastat - changes from 1 January 2014

Regulatory Capital Securities Regulations

Amendment of the Social Security (Contributions) Regulations 2001 - Liability of AIFM firm partnerships and partners for Class 4 contributions

Finance Bill 2014 TIINs

Partnerships review: disposal of assets through partnerships

Onshore intermediaries: false self-employment

Vehicle Excise Duty: introducing a direct debit payment scheme

Partnerships review: alternative investment fund managers: deferred remuneration

Amendments to the National Insurance Contributions Bill 2013

Tax Information and Impact Notes (TIINs) issued alongside changes to the National Insurance Contributions Bill for 2013

Partnerships Review: Class 4 contributions and limited liability partnerships

Double taxation relief: revenue protection

Avoidance schemes using total return swaps

Partnerships review: partnerships with mixed membership

Controlled foreign companies: profit shifting

Changes to the debt cap provisions

Abolition of employers National Insurance contributions for the under 21s

Code of Practice on Taxation for Banks

UK oil and gas fiscal regime: new onshore allowance

Interest Distributions from authorised investment funds paid without deduction of tax

The Tax Treatment of Financing Costs and Income (Excluded Schemes) Regs 2013

National Insurance Contributions Bill draft regulations and arrangements

Revenue and Customs Brief 35 (2013): liability of entertainers to pay National Insurance contributions

Revenue and Customs Brief 34 (2013): reporting of interest payments

Changes to allow use of rebated fuel in agricultural vehicles when gritting

Revenue and Customs Brief 32 (2013): use of red diesel in agricultural vehicles when gritting roads

Compensating adjustments

Partnerships review

Revenue and Customs Brief 29 (2013): National Insurance contributions

VAT: Road Fuel Scale Charges

The BRB (Residuary) Limited (Tax Consequences) Order 2013

VAT: changes to the zero rating of exports from the UK

Revenue and Customs Brief 25 (2013): VAT treatment of supervisors fees in light of the Paymex judgment

Revenue and Customs Brief 22 (2013): Discounted Gift Schemes

The Individual Savings Account (Amendment No. 3) Regulations 2013

Intrastat: Revised Arrivals Exemption Threshold

Tax Information and Impact Note for Withdrawal of the exemption for business supplies of research

Partnerships: Disguised Employment

Changing the definition of "Employed Earner" in the Social Security Contributions & Benefits Act 1992 and The Social Security & Benefits (Northern Ireland) Act 1992

Minor changes to the Social Security Contributions and Benefits (Northern Ireland) Act 1992

Class 4 National Insurance contributions (NICs): repeal of certain Class 4 NICs reliefs

Draft National Insurance Contributions Bill

Employee shareholder status: Capital Gains Tax exemption, income tax and National Insurance Contributions treatment

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

Revenue and Customs Brief 15 (2013): judgments of the High Court in Investment Trust Companies

Revenue and Customs Brief 18 (2013): tax avoidance using offshore entities

Revenue and Customs Brief 17 (2013): tribunal decision in Paymex Limited vs HMRC