Policy Papers

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19,449 results

TypeTitleStatusStageDate

POLICYCommitments from the Northern Ireland ExecutiveUK Open Government Partnership National Action Plan 2016-18: Commitments from the Northern Ireland ExecutiveWithdrawnWithdrawn · BothLast moved07 Dec 2016

POLICYCommitments from the Welsh GovernmentUK Open Government Partnership National Action Plan 2016-18: Commitments from the Welsh GovernmentWithdrawnWithdrawn · BothLast moved07 Dec 2016

POLICYGulf Co-operation Council – United Kingdom, first summit: joint communiquéThis joint communiqué follows the first summit of the Gulf Co-operation Council and the UK, held in Bahrain on 6 to 7 December 201…WithdrawnWithdrawn · BothLast moved07 Dec 2016

POLICYDirections under provisions in Part 7 and Schedules 2 to 5 of the Income Tax (Earnings and Pensions) Act 2003Directions giving details on the approved method for filing and format of employment related securities, annual returns and notifi…WithdrawnWithdrawn · BothLast moved06 Dec 2016

POLICYFinance Bill 2017: draft legislation overview documentsTechnical consultation on measures for Finance Bill 2017.WithdrawnWithdrawn · BothLast moved06 Dec 2016

POLICYJoint Statement of the 4th meeting of the UK-China High-Level People to People DialogueOn 6 December 2016, the 4th meeting of the UK-China High Level People to People Dialogue was held in Shanghai, China. WithdrawnWithdrawn · BothLast moved06 Dec 2016

POLICYCriminal Finances Bill: overarching documentsThese documents relate to the Criminal Finances Bill. WithdrawnWithdrawn · BothLast moved06 Dec 2016

POLICYEmployer-arranged pensions advice exemptionThis tax information and impact note introduces a new Income Tax exemption. WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYFulfilment House Due Diligence SchemeThis tax information and impact note applies to UK fulfilment houses that handle imported goods on behalf of third parties located…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYCo-ownership authorised contractual schemes: reducing tax complexityThis tax information and impact note applies to operators of co-ownership authorised contractual schemes (CoACS) and investors in …WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYDraft legislation: The Pension Schemes (categories of country and requirements for overseas pension schemes and recognised overseas pension schemes) (Amendments) Regulations 2017This draft regulation sets out the changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYThe Personal Portfolio Bonds (Amendment of Property Categories in Section 520 of the Income Tax (Trading and Other Income) Act 2005) Regulations 2017This draft legislation amends the categories of property in the table in section 520(2) of the Income Tax (Trading and Other Incom…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYMinimum Excise TaxThis tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufa…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYInsurance Premium Tax: increase of standard rateThis tax information and impact note applies to the increased rate of Insurance Premium Tax (IPT) paid on premiums which are taxed…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYRemote Gaming Duty: reforming the tax treatment of freeplaysThis tax information and impact note is about changes to the treatment of freeplays for remote gaming into line with the treatment…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYAssets made available to employees without transferThis tax information and impact note is about the calculation of the taxable value of an asset that is made available to an employ…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYPower to search vehicles or vessels under section 163 of Customs and Excise Management Act 1979This tax information and impact note is about changes to the Customs and Excise Management Act 1979 (CEMA) power to use force to g…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYGift Aid and intermediariesThis tax information and impact note advises of a new process to allow a donor to give permission to an intermediary to create Gif…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYIncome Tax: simplifying the PAYE Settlement Agreement processThis measure is to simplify the process for agreeing a PAYE Settlement Agreement (PSA) following on from recommendations made by …WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYAnnual Tax on Enveloped Dwellings: annual chargeable amountsThis tax information and impact note ensures non-natural persons holding residential property in corporate and other 'envelopes' a…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYPart surrenders and part assignments of life insurance policiesThis tax information and impact note is about a policyholder who has generated a wholly disproportionate gain to apply to have the…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYVAT: penalty for participating in VAT fraudThis tax information and impact note introduces a new knowledge specific penalty regime to strengthen HM Revenue and Customs fight…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYCorporation Tax: tax deductibility of corporate interest expenseThis tax information and impact note reduces the extent to which interest payments can be used to erode the UK tax base, raising a…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYInheritance Tax: overseas property whose value is attributable to UK residential propertyThis tax information and impact note gives guidance for the UK tax system and is directed at individuals who are domiciled outside…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYNorthern Ireland rate of Corporation Tax: changes to small and medium-sized enterprise regimeThis tax information and impact note is about changes to the Northern Ireland Corporation Tax (NI CT) regime for small or medium s…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYIncome Tax: streamlining the tax-advantaged Venture Capital SchemesThis tax information and impact note will clarify the law on when rights for investors to convert a share from one class to anothe…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYNon-domicile taxation: Business Investment ReliefThis tax information and impact note is about ways the Business Investment Relief (BIR) scheme could be changed for remittance bas…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYPersonal portfolio bonds: reviewing the property categoriesThis tax information and impact note provides the government with a power to update the list of specified permitted property by re…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYTax enquiries: closure rulesThis tax information and impact note will enable HMRC to progress direct tax enquiries into non-compliance quicker by allowing clo…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYTax relief: employee liabilities and indemnity insuranceThis tax information and impact note is about employee deductions where their employer pays, meets legal or other costs for procee…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYReform of Substantial Shareholding Exemption for qualifying institutional investorsThis tax information and impact note allows qualifying investors an exemption from Corporation Tax on qualifying disposals of subs…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYCorporation Tax: Patent Box - cost sharing arrangementsThis tax information and impact note adds specific provisions to the revised UK Patent Box rules introduced in Finance Act 2016.WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYMuseums and galleries tax reliefThis tax information and impact note is a new Corporation Tax relief for museums and galleries. WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYDeduction of Income Tax from savings incomeThis tax information and impact note ends the requirement for tax to be deducted from interest distributions made by certain inves…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYTackling offshore tax evasion: requirement to correctThis tax information and impact note will introduce legislation to taxpayers with undeclared UK tax liabilities for offshore inter…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYForeign pension schemesThis tax information and impact note makes a number of small changes around foreign private and occupational pension regimes.WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYCorporation Tax: deductions for contributions to grassroots sportThis Tax information and impact note gives guidance on contributions to grassroots sport.WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYLandfill Tax: definition of taxable disposalThis tax information and impact note applies to landfill site operators who are liable to pay Landfill Tax in England, Wales and N…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYDates for 'making good' on benefits-in-kindThis tax information and impact note sets a date of 6 July after the end of the tax year for making good on benefits in kind which…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYDraft legislation: The Offshore Funds (Tax) (Amendment) Regulations 2017This draft regulation makes changes to the Offshore Funds Regulations 2009.WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYOffshore funds: calculation of reportable incomeThis tax information and impact note gives guidance on the calculation of 'reportable income' from offshore funds.WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYVAT: relief on adapted motor vehicles for disabled wheelchair usersThis tax information and impact note reforms the relief on adapted motor vehicles for disabled wheelchair users in order to clarif…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYCustoms examination powersThis tax information and impact note amends section 24 of the Finance Act 1994 so officers have the power to examine and take acco…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYPersonal Tax: changes to bands for ultra-low emission vehicles in company car taxThis tax information and impact note explains company car tax for ultra low emission cars.WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYDisguised remuneration: self-employed schemesThis tax information and impact is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-e…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYData from Money Service BusinessesThis tax information and impact note is proposing to expand its bulk data gathering powers to Money Service Businesses (MSBs).WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYIncome Tax: limitation of salary sacrificeThis tax information and impact note is to change the tax valuation of benefits provided through salary sacrifice arrangements.WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYStrengthening the Indirect Tax Avoidance Disclosure RegimeThis tax information and impact note revises the VAT regime for disclosure of avoidance. WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYCorporation Tax and Income Tax: tackling disguised remuneration - restricting tax relief for contributions to avoidance schemesThis tax information and impact note supports the government's commitment to tackling tax avoidance and aims to deter the future u…WithdrawnWithdrawn · BothLast moved05 Dec 2016

POLICYStrengthening sanctions and deterrents for tax avoidanceThis tax information and impact note introduces a new penalty on individuals or entities who enable the use of tax avoidance arran…WithdrawnWithdrawn · BothLast moved05 Dec 2016