tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2024-10-30T14:04:05+00:00 HM Government tag:www.gov.uk,2005:/government/publications/energy-profits-levy-reforms-2024 2024-10-30T14:04:05+00:00 Energy Profits Levy reforms 2024 These measures are about reforms to the Energy Profits Levy following announcements made at the July Statement 2024. tag:www.gov.uk,2005:/government/publications/oil-and-gas-taxes-providing-relief-for-certain-payments-made-into-carbon-capture-usage-and-storage-decommissioning-funds 2024-10-30T14:01:41+00:00 Oil and Gas taxes: providing relief for certain payments made into Carbon Capture Usage and Storage decommissioning funds This tax information and impact note is about changes to tax relief for assets repurposed for use from oil and gas activity to Carbon Capture Usage and Storage activity. tag:www.gov.uk,2005:/government/publications/energy-profits-levy-energy-security-investment-mechanism-legislation 2024-03-06T13:43:32+00:00 Energy Profits Levy: Energy Security Investment Mechanism legislation This tax information and impact note is about amending the Energy Profits Levy to make sure it permanently ends if prices return to historically normal levels. tag:www.gov.uk,2005:/government/publications/reporting-rules-for-digital-platforms 2023-07-20T11:33:29+01:00 Reporting rules for digital platforms This tax information and impact note is about new reporting rules for digital platforms. tag:www.gov.uk,2005:/government/publications/mandatory-disclosure-rules 2023-01-17T15:00:27+00:00 Mandatory Disclosure Rules This tax information and impact note is about Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. tag:www.gov.uk,2005:/government/publications/changes-to-the-energy-oil-and-gas-profits-levy 2022-11-21T18:26:09+00:00 Changes to the Energy (Oil and Gas) Profits Levy This tax information and impact note is about the changes to the Energy (Oil and Gas) Profits Levy announced at Autumn Statement 2022. tag:www.gov.uk,2005:/government/publications/making-payments-of-interest-or-royalties-to-connected-companies-in-the-eu 2021-03-03T13:31:47+00:00 Making payments of interest or royalties to connected companies in the EU This guidance is about changes to tax deductions from interest and royalties announced at the Budget on 3 March 2021. tag:www.gov.uk,2005:/government/publications/legislating-the-double-taxation-dispute-resolution-eu-regulations-2020 2020-12-01T16:24:34+00:00 Legislating the Double Taxation Dispute Resolution (EU) Regulations 2020 This Tax Information and Impact Note is about legislation resolving tax disputes arising from the interpretation and application of tax treaties between the UK and Member States tag:www.gov.uk,2005:/government/consultations/consultation-on-the-taxation-impacts-arising-from-the-withdrawal-of-libor 2020-11-12T09:46:35+00:00 Consultation on the taxation impacts arising from the withdrawal of LIBOR We welcome views on the tax issues arising from the reform of LIBOR (London Inter-bank Offered Rate) and other benchmark rates. tag:www.gov.uk,2005:/government/publications/the-tax-impact-of-the-withdrawal-of-libor-and-other-benchmark-rates 2020-11-12T09:39:00+00:00 The tax impact of the withdrawal of LIBOR and other benchmark rates This measure introduces changes to the leasing provisions, as a result of the withdrawal of LIBOR (London Inter-bank Offered Rate). tag:www.gov.uk,2005:/government/consultations/double-taxation-dispute-resolution-eu-regulations 2020-01-23T16:35:07+00:00 Double Taxation Dispute Resolution (EU) Regulations This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms. tag:www.gov.uk,2005:/government/consultations/draft-regulations-implementation-of-disclosable-arrangements 2020-01-13T14:39:26+00:00 Draft regulations: implementation of disclosable arrangements We are seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade tax. tag:www.gov.uk,2005:/government/publications/international-tax-enforcement-disclosable-cross-border-arrangements 2020-01-13T13:41:35+00:00 International Tax Enforcement: disclosable cross-border arrangements This tax information and impact note covers the introduction of regulations requiring the disclosure of certain cross-border arrangements to HMRC. tag:www.gov.uk,2005:/government/publications/international-tax-enforcement-disclosable-arrangements 2018-07-06T13:14:13+01:00 International Tax enforcement disclosable arrangements This measure provides legislation for HM Treasury to make regulations for certain information to be notified to HMRC by individuals and businesses. tag:www.gov.uk,2005:/government/publications/implementing-a-directive-on-tax-dispute-resolution-mechanisms-in-the-eu 2018-07-06T13:13:58+01:00 Implementing a directive on tax dispute resolution mechanisms in the EU This measure introduces statutory powers to implement a directive on tax dispute resolution mechanisms within the EU. tag:www.gov.uk,2005:/government/publications/tobacco-duty-illicit-trade-protocol-licensing-of-tobacco-manufacturing-machinery 2018-01-25T00:15:09+00:00 Tobacco Duty: Illicit Trade Protocol - licensing of tobacco manufacturing machinery This tax information and impact note is about HMRC's additional powers to stop Excise Duty evasion on tobacco products through control of tobacco product manufacturing machinery. tag:www.gov.uk,2005:/government/publications/vehicle-excise-duty-increase-in-rates-for-cars-vans-motorcycles-and-motorcycle-trade-licences 2017-03-08T13:32:12+00:00 Vehicle Excise Duty: increase in rates for cars, vans, motorcycles and motorcycle trade licences This tax information and impact note confirms an increase in the Vehile Excise Duty rates in line with the Retail Prices Index (RPI). tag:www.gov.uk,2005:/government/publications/minimum-excise-tax 2016-12-05T13:02:48+00:00 Minimum Excise Tax This tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufacturers. tag:www.gov.uk,2005:/government/publications/power-to-search-vehicles-or-vessels-under-section-163-of-customs-and-excise-management-act-1979 2016-12-05T13:01:25+00:00 Power to search vehicles or vessels under section 163 of Customs and Excise Management Act 1979 This tax information and impact note is about changes to the Customs and Excise Management Act 1979 (CEMA) power to use force to gain entry to vehicles or vessels. tag:www.gov.uk,2005:/government/publications/non-domicile-taxation-business-investment-relief 2016-12-05T13:00:42+00:00 Non-domicile taxation: Business Investment Relief This tax information and impact note is about ways the Business Investment Relief (BIR) scheme could be changed for remittance basis taxpayers to bring money from overseas to invest in UK businesses.