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This brief provides information about the VAT treatment update for supplies by charities and qualifying bodies related to fundraising events, following the Upper Tribunal decision in January 2025.
Purpose of this brief This brief gives an update on the VAT treatment of鈥�
These principles underpin the government鈥檚 approach to delivering tax policy changes through the single major fiscal event cycle, and how it will engage with stakeholders during tax policy development.
1. Introduction The government has promised to deliver a decade of鈥�
This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
This tax and information note is about legislation that allows HMRC to give a business more time to submit its final VAT return.
This consultation proposes a new, single remote (e.g. online) gambling duty. Remote operators would no longer have to comply with up to three separate taxes.
The government has published a consultation on reform of Landfill Tax. The consultation seeks views proposals aimed at supporting the government鈥檚 ambition to transition to a more circular economy, simplifying the tax and re鈥�
This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax.
HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).
We welcome views on these proposals to reform the UK鈥檚 transfer pricing, permanent establishment and Diverted Profits Tax rules.
We welcome views on amending the small and medium enterprise exemption from transfer pricing and introducing an International Controlled Transactions Schedule.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
This is a technical consultation on draft primary legislation for the carbon border adjustment mechanism.
This brief provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services.
The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.
This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes.
Directions for employers or agents for notifications under sections 690A and 690D of the Income Tax (Earnings and Pensions) Act 2003.
This tax information and impact note is about increasing late payment penalties for VAT and those in Income Tax Self Assessment (ITSA) who are part of the trial or voluntary cohort for Making Tax Digital (MTD).
This draft statutory instrument is published for technical consultation on Stamp Duty and Stamp Duty Reserve Tax exemption for PISCES share transactions.
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