HMRC Impact Assessments (IAs) 2004

Reform of Corporation Tax: Plant and Machinery Leasing (PDF 121K) - see also the Consultation Document (PDF2.3M)

Post Implementation Review of Tonnage Tax (PDF 97K)
see also the Consulatation Document (PDF 370K) - full published March 05

Capital Allowances: Renovation of Business Premises (PDF 471K) (Consultation document and RIA combined) - full published March 05

New Tax Measure to help researchers acquiring shares in spin-out companies created with universities and research institutions (PDF 222K) (Consultation document and RIA combined) - full published March 05

Reform of Corporation Tax: Schedular Reform (pdf 107k) - see also the Consultation Document (PDF2.3M)

December 04

Child Benefit Bill

Regulatory Impact Assessment (RIA) Stamp Duty Land Tax: New Form Sdlt4 (PDF 50K) - policy contact now (June 06) Crispin Taylor, Excise & Stamp taxes, HMRC, 100 Parliament St, London, SW1A 2BQ

Tax Law Rewrite Project: Income Tax (Trading and Other Income) Bill (PDF 151K)

Individual Savings Account (Amendment) Regulations 2004 (PDF 154K)

eVAT Services - The Value Added Tax - Amend No 3 Regs 2004
Regulatory Impact Assessment for regulations aimed at facilitating the electronic delivery of services

Tackling VAT Group Abuses
This regulatory impact assessment (RIA) considers the costs and benefits of the Government proposal to amend the law on VAT group eligibility to prevent VAT group abuse

Excise - Tackling Spirits Fraud
This Regulatory Impact Assessment (RIA) considers the serious problem of spirits diversion fraud

Excise - Tackling Spirits Fraud - Appendix
This is an appendix to the RIA: Excise - Tackling Spirits Fraud, published on 8 April 2004. It updates on the arrangements for implementation of the recommended measure contained within that assessment (a duty stamps scheme for spirits).

Employer Supported Childcare (PDF 168K)

Employer-provided vans (PDF 103K)

Simplifying the taxation of Pensions (PDF 596K)

Tackling tax avoidance - disclosure requirements (PDF 154K)

The Corporate Tax non-corporate distribution rate (114K)

VAT Flat Rate Scheme - Changes to the postal and courier services sector
This is the Regulatory Impact Assessment (RIA) of changes to the postal and couriers sector of the VAT Flat Rate Scheme (FRS)

Changes to the VAT rules on the place of supply of gas and electricity
This is the Regulatory Impact Assessment (RIA) for changes to the VAT rules on place of supply for supplies of natural gas through the gas distribution system and electricity

Cash Accounting Scheme and Annual Accounting Scheme
This is a Regulatory Impact Assessment (RIA) for changes to the Cash Accounting Scheme (CAS) and the Annual Accounting Scheme (AAS)

Modernising the tax system for trusts (PDF 87K) - full published March 05

Implementing the Interest and Royalties Directive (PDF 77K)

Improvements to research and development Tax Credits (PDF 122K)

Modernising Stamp Duty (PDF 138K)

Relief for the expenses of managing investments (PDF 128K)

Reform of Construction Industry Scheme (CIS) (PDF 327K)

Reform of rules on transfer pricing and thin capitalisation (PDF 116K)

Accrued Income Scheme (Part of consultation) (PDF 130K) - see also the Consultation Document (PDF123K)

March 04