tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-06-16T15:52:46+01:00 HM Government tag:www.gov.uk,2005:/government/publications/direction-under-regulation-254aa-of-the-value-added-tax-regulations-1995-si-19952518 2025-06-16T15:52:46+01:00 Direction under regulation 25(4AA) of the Value Added Tax Regulations 1995 (SI 1995/2518) Direction to extend the deadline for submitting a final VAT return. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-3-2025-vat-treatment-of-income-received-from-charity-fundraising-events 2025-06-13T11:20:12+01:00 Revenue and Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events 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. tag:www.gov.uk,2005:/government/publications/tax-policy-making-principles 2025-06-12T08:57:48+01:00 Tax Policy Making Principles 皇冠体育appse 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. tag:www.gov.uk,2005:/government/consultations/taking-control-of-goods-regulations-consultation 2025-06-09T11:41:07+01:00 Taking control of goods regulations consultation 皇冠体育app government is seeking views on amendments to the regulations that govern the recovery of fees that enforcement agents and High Court Enforcement Officers (formerly known as bailiffs) can recover when enforcing debts. tag:www.gov.uk,2005:/government/consultations/draft-guidance-multinational-top-up-tax-and-domestic-top-up-tax 2025-06-09T09:30:00+01:00 Draft guidance: Multinational Top-up Tax and Domestic Top-up Tax This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax. tag:www.gov.uk,2005:/government/consultations/multinational-top-up-tax-and-domestic-top-up-tax-further-draft-guidance 2025-06-09T09:30:00+01:00 Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance We welcome views on this further draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax, which includes new and updated pages of the manual. tag:www.gov.uk,2005:/government/consultations/multinational-top-up-tax-and-domestic-top-up-tax-supplementary-draft-guidance 2025-06-09T09:30:00+01:00 Multinational Top-up Tax and Domestic Top-up Tax: Supplementary draft guidance We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax. tag:www.gov.uk,2005:/government/consultations/draft-guidance-on-multinational-top-up-tax-and-domestic-top-up-tax 2025-06-09T09:30:00+01:00 Draft guidance on 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. tag:www.gov.uk,2005:/government/calls-for-evidence/the-tax-treatment-of-carried-interest-call-for-evidence 2025-06-05T17:00:00+01:00 皇冠体育app Tax Treatment of Carried Interest 鈥� Call for Evidence 皇冠体育app government has published a call for evidence, inviting views from stakeholders on its plans to reform the tax treatment of carried interest. tag:www.gov.uk,2005:/government/publications/hmrc-issue-briefing-operational-activity-during-the-new-independent-review-of-the-loan-charge 2025-06-04T10:00:06+01:00 HMRC issue briefing: operational activity during the new independent review of the Loan Charge This briefing explains HMRC's operational activity during the new independent review of the Loan Charge. tag:www.gov.uk,2005:/government/publications/independent-review-of-the-loan-charge 2025-05-30T17:02:33+01:00 Independent Review of the Loan Charge 皇冠体育app government has commissioned a new independent review of the Loan Charge. tag:www.gov.uk,2005:/government/publications/issue-briefing-loan-charge-letters 2025-05-22T09:30:06+01:00 Issue briefing: Loan charge letters This briefing explains how HMRC is liaising with customers during the independent review of the loan charge. tag:www.gov.uk,2005:/government/publications/tax-implications-for-companies-and-employees-in-relation-to-employees-trading-their-shares-on-pisces 2025-05-15T14:30:01+01:00 Tax implications for companies and employees in relation to employees trading their shares on PISCES This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market that will be introduced in 2025.聽 tag:www.gov.uk,2005:/government/publications/amendment-to-the-value-added-tax-regulations-2025 2025-05-14T15:06:19+01:00 Amendment to the Value Added Tax Regulations 2025 This tax and information note is about legislation that allows HMRC to give a business more time to submit its final VAT return. tag:www.gov.uk,2005:/government/consultations/tax-treatment-of-remote-gambling 2025-05-06T16:20:01+01:00 Tax Treatment of Remote Gambling 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. tag:www.gov.uk,2005:/government/consultations/consultation-on-reform-of-landfill-tax 2025-05-02T16:00:24+01:00 Consultation on reform of Landfill Tax 皇冠体育app government has published a consultation on reform of Landfill Tax. 皇冠体育app 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� tag:www.gov.uk,2005:/government/consultations/vaping-products-duty-consultation 2025-05-02T14:01:04+01:00 Vaping Products Duty consultation We welcome views on proposals for the design and implementation of a new UK-wide Vaping Products Duty. tag:www.gov.uk,2005:/government/publications/corporation-tax-changes-to-restitution-interest-rules 2025-04-28T16:47:28+01:00 Corporation Tax: changes to restitution interest rules This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010. tag:www.gov.uk,2005:/government/publications/amendments-to-uk-law-relating-to-transfer-pricing-permanent-establishment-and-diverted-profits-tax 2025-04-28T14:31:50+01:00 Amendments to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax. tag:www.gov.uk,2005:/government/consultations/modernisation-of-the-stamp-taxes-on-shares-framework-15-charge 2025-04-28T14:30:33+01:00 Modernisation of the Stamp Taxes on Shares Framework 鈥� 1.5% charge We welcome views on our proposals to modernise the 1.5% higher rate charge on Stamp Taxes on Shares, which encompasses Stamp Duty and Stamp Duty Reserve Tax.