Tax Representations 2016

ICAEW research survey : HMRC customer service standards 2015

Public consultation on the re-launch of the common consolidated corporate tax base (CCCTB)

Tax deductibility of corporate interest expense : consultation

Property business deductions : clause 40

Changes to dividend taxation : clauses 2 and 3

Inheritance tax : main residence nil rate band and the existing nil rate band- clause 44

IHT payments for WWII persecution victims : clause 46 and Netherlands benefit act for victims of persecution 1940 to 1945- clause 15

Higher rates of stamp duty land tax (SDLT) on purchases of additional residential properties

Employer provided living accommodation

Clause 64 Finance Bill 2016 : promoters of tax avoidance schemes

Averaging profits of farmers

Company distributions

Company distributions : draft clauses 16-18 Finance Bill 2016

Gift aid small donations scheme

National insurance contributions for the self-employed : abolition of class 2 and making class 4 contributory

VAT use and enjoyment provisions for insurance repair services

Apprenticeship levy

Making tax digital : discussion paper on simpler payments

Payroll : starter checklist

Treaty residence of pension funds

Shifting sands : UK tax policy and the tax base

PAYE real time information post implementation review

Corporate contributions to grassroots sports

Finance Bill (No 2) 2016 clause 77 : employee shareholder schemes

Finance Bill (No 2) 2016 clause 35 : distributions on a winding up

Finance Bill (No 2) 2016 clause 82 : inheritance tax - increased nil-rate band and schedule 16

Finance Bill (No 2) 2016 clause 117 : stamp duty land tax - higher rates for additional dwellings etc

Finance Bill (No 2) 2016 clause 115 : VAT on women's sanitary products

Base erosion and profit shifting action 15 : a multilateral instrument to implement the tax treaty related BEPS measures

Finance Bill clause 4 : savings allowance and savings nil-rate

Finance Bill clauses 87-110 : apprenticeship levy

Part surrenders and part assignments of life insurance policies

Strengthening the tax avoidance disclosure regimes for indirect taxes and inheritance tax

Employee share schemes : NIC election

Simplifying tax for the future : response to Office of Tax Simplification strategy paper published 12 May 2016

Finance Bill 2016: clause 136- stamp duty, acquisition of target company's share capital

Finance Bill 2016: clauses 97-120- apprenticeship levy

Reform of the substantial shareholdings exemption

Reforms to corporate tax loss relief

Introduction of secondary adjustments into the UK's domestic transfer pricing legislation

Lookthrough taxation

Alignment of dates for 'making good' benefits-in-kind

Termination payments : simplification

Tackling disguised remuneration

Simplifying the PAYE settlement agreement (PSA) process

Company car tax for ultra-low emission cars

Reforms to the taxation of non-domiciles : further consultation

Public confidence in HMRC's capability to collect tax fairly and effectively : inquiry of the All Party Parliamentary Group (APPG)

Partnership taxation : proposals to clarify tax treatment

Making tax digital : bringing tax into the digital age

Business income tax : simplified cash basis for unincorporated property businesses

Making tax digital : voluntary pay as you go

Making tax digital : tax administration

Making tax digital : transforming the tax system through the better use of information

Penalty for participating in VAT fraud

BEIS inquiry : future world of work and rights of workers

Simplification of the corporation tax computation