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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 of바카라 사이트¦
These principles underpin the government바카라 사이트™s 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 of바카라 사이트¦
The 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.
Executive summary The Taking Control of Goods Regulations 2013 (the TCG바카라 사이트¦
Introduction and contact details This document is an update to the바카라 사이트¦
This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.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 further draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax, which includes new and updated pages of the manual.
We welcome views on this supplementary release of draft HMRC guidance 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We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
The government has published a call for evidence, inviting views from stakeholders on its plans to reform the tax treatment of carried interest.
This briefing explains HMRC's operational activity during the new independent review of the Loan Charge.
The government has commissioned a new independent review of the Loan Charge.
This briefing explains how HMRC is liaising with customers during the independent review of the loan charge.
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.Â
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 government바카라 사이트™s ambition to transition to a more circular economy, simplifying the tax and re바카라 사이트¦
We welcome views on proposals for the design and implementation of a new UK-wide Vaping Products Duty.
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.
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.
This technical note provides an update to the main changes that will apply to the reporting requirements of employment related benefits in kind from 6 April 2027.
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