tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2023-01-23T09:30:04+00:00 HM Government tag:www.gov.uk,2005:/government/publications/plastic-packaging-tax 2023-01-23T09:30:04+00:00 Plastic Packaging Tax HMRC’s screening equality impact assessment of the Plastic Packaging Tax. tag:www.gov.uk,2005:/government/publications/making-tax-digital 2022-12-19T15:32:41+00:00 Making Tax Digital How HMRC is making it easier for individuals and businesses to get their tax right and keep on top of their tax affairs. tag:www.gov.uk,2005:/government/consultations/notification-of-uncertain-tax-treatment-by-large-businesses-second-consultation 2021-07-20T09:46:12+01:00 Notification of uncertain tax treatment by large businesses - second consultation We welcome views on the government’s new policy to require large businesses to notify HMRC where they have adopted an uncertain tax treatment. tag:www.gov.uk,2005:/government/consultations/draft-regulations-amendment-to-new-rules-on-taxation-of-hybrid-capital-instruments 2019-09-11T13:40:43+01:00 Draft regulations: amendment to new rules on taxation of hybrid capital instruments This technical consultation seeks views on draft regulations that will ensure new rules on the taxation of hybrid capital instruments work as intended for instruments with a takeover or change of control clause. tag:www.gov.uk,2005:/government/consultations/making-tax-digital-for-business-an-overview-for-small-businesses-the-self-employed-and-smaller-landlords 2017-01-31T12:30:15+00:00 Making Tax Digital for Business — An overview for small businesses, the self-employed and smaller landlords This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords. tag:www.gov.uk,2005:/government/publications/ots-publishes-stamp-duty-review-terms-of-reference 2016-12-08T14:19:56+00:00 OTS publishes Stamp Duty review terms of reference OTS publishes terms of reference for the recently announced review of Stamp Duty on paper transactions tag:www.gov.uk,2005:/government/publications/ots-publishes-vat-review-terms-of-reference 2016-12-08T13:57:32+00:00 OTS publishes VAT review terms of reference OTS publishes terms of reference for the recently announced review of VAT tag:www.gov.uk,2005:/government/consultations/reforms-to-corporation-tax-loss-relief-consultation-on-delivery 2016-12-05T12:59:44+00:00 Reforms to corporation tax loss relief: consultation on delivery This consultation considers how best to deliver proposed reforms in corporation tax loss relief legislation, and how to deal with the interactions with other areas of the corporate tax system. tag:www.gov.uk,2005:/government/publications/hmrc-alcohol-strategy 2016-03-31T12:57:23+01:00 HMRC Alcohol Strategy Modernising alcohol taxes to tackle fraud and reduce burdens on alcohol businesses. tag:www.gov.uk,2005:/government/consultations/vapour-recovery-scheme-consultation-on-the-options-for-replacing-the-extra-statutory-concession 2015-12-21T14:14:40+00:00 Vapour recovery scheme: consultation on the options for replacing the Extra-Statutory Concession HMRC invites comments on options to replace the Extra-Statutory Concession (ESC) allowing relief from excise duty on recovered petrol vapour. tag:www.gov.uk,2005:/government/publications/uk-g20-beneficial-ownership-implementation-plan 2015-11-16T08:00:19+00:00 UK G20 Beneficial Ownership implementation plan This plan shows how the UK will implement the G20 High Level Principles on Beneficial Ownership Transparency. tag:www.gov.uk,2005:/government/consultations/extra-statutory-concessions-technical-consultation-on-draft-legislation 2015-11-04T09:00:00+00:00 Extra statutory concessions: technical consultation on draft legislation Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC tag:www.gov.uk,2005:/government/consultations/withdrawal-of-extra-statutory-concessions-2015 2015-11-04T09:00:00+00:00 Withdrawal of extra statutory concessions 2015 Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs. tag:www.gov.uk,2005:/government/consultations/informal-consultation-on-the-transitional-period-following-withdrawal-of-the-climate-change-levy-ccl-exemption-for-renewable-source-energy 2015-08-07T00:00:00+01:00 Informal consultation on the transitional period following withdrawal of the Climate Change Levy (CCL) exemption for renewable source energy This HMRC consultation gives information about the withdrawal of the CCL exemption for renewable source energy and seeks views about the transitional period. tag:www.gov.uk,2005:/government/publications/2010-to-2015-government-policy-business-tax-reform 2015-05-08T13:27:43+01:00 2010 to 2015 government policy: business tax reform How the government is creating the most competitive tax regime in the G20 to encourage business investment and support growth. tag:www.gov.uk,2005:/government/publications/budget-2014-documents 2014-03-21T16:04:46+00:00 Budget 2014: documents This is the Budget in full. You can find supporting and related documents below. tag:www.gov.uk,2005:/government/consultations/interest-distributions-from-authorised-investment-funds-paid-without-deduction-of-tax 2014-01-03T11:49:38+00:00 Interest distributions from Authorised Investment Funds paid without deduction of tax Consultation on a proposal to remove the requirement to withhold tax on interest distributions on UK domiciled bond funds when sold via reputable intermediaries and marketed only to non–UK investors. tag:www.gov.uk,2005:/government/publications/budget-2013-documents 2013-11-14T16:56:49+00:00 Budget 2013: documents This is the Budget in full. You can find supporting and related documents below. tag:www.gov.uk,2005:/government/publications/autumn-statement-2012-distributional-analysis 2012-12-05T13:30:00+00:00 Autumn Statement 2012: distributional analysis Impact on households - distributional analysis to accompany the Autumn Statement tag:www.gov.uk,2005:/government/publications/autumn-statement-2012-documents 2012-12-05T00:00:00+00:00 Autumn Statement 2012: documents This is the Autumn Statement in full. You can find supporting and related documents below.