The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of underdeclarations or failures to notify...
The distinction between dealing or developing property (trading income) and investing in property (property income) is sometimes a difficult one to...
The GAAR (general anti-abuse rule) is a general approach to tackling tax avoidance. It seeks to counteract tax advantages arising from abusive tax...
Over many years, successive Governments have introduced measures to curb what they have seen as being unacceptable tax avoidance. This is different...
The maximum amount that an individual can build up in tax-relieved pension savings is limited in two ways: The annual allowance in relation to...
This guidance note provides an overview of the VAT treatment of supplies of printed matter. A number of items of printed matter are liable to VAT at...
This notice provides an overview of the VAT treatment of insolvent businesses and the procedures that must be followed by insolvency practitioners...
This guidance note provides a general overview of the main rates of climate change levy (CCL). This note should be read in conjunction with the...
This guidance note provides an overview of Air Passenger Duty (APD). This note should be read in conjunction with the APD ― registration, Air...
The employment-related securities (ERS) legislation is set out in ITEPA 2003, Part 7. HMRC guidance is available on the HMRC website and in HMRC’s...
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