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  • This Tax Information and Impact Note explains how HM Revenue & Customs may issue a notice to settle dispute where there is a relevant judicial ruling for an avoidance scheme.

  • An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.

  • This Tax Information and Impact Note explains further relief available to the mineral extraction industry in respect of costs incurred in obtaining planning permission.

  • These technical notes explains the operation of s1305A, including examples of how the legislation will apply.

  • This Tax Information and Impact Note explains a change to UK VAT law on prompt payment discounts to bring it into line with EU VAT law.

  • Government publishes draft tax legislation to implement Budget and Autumn Statement 2014 policies

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Documents relating to the OTS competitiveness of UK tax administration review, including the final report published on 9 October 2014.

  • A short video to explain why the Treasury holds a Budget each year.

  • The Chancellor’s letter to the Governor of the Bank of England setting the remit for the Monetary Policy Committee.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • The next Budget statement will be made by the Chancellor of the Exchequer on Wednesday 19 March 2014.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government