Areas of the library:
Reviews, developments and other changes
2006 review of links with large businessDetails the efforts underway to improve the attractiveness of the UK business tax administrative environment
Advance Pricing Agreements (APAs)Guidance for taxpayers about how HM Revenue & Customs interprets Advance Pricing Agreements (APAs)
Changes to residence and domicile rulesAmendments to the residence and domicile tax rules
Evaluation of New Interventions PilotProvides details of an alternative approach to compliance activity
New Exports System (NES) Channel Islands VAT reviewSummary of the review into exports to the Channel Islands
New Management ActDetails the government's decision not to proceed with proposals for a New Management Act for HM Revenue & Customs at the present time
Review of HMRC's Powers, Deterrents and SafeguardsDetails of consultation and legislation to align and modernise HMRC's powers and accompanying safeguards
Securitisation companiesGuidance and requests for comments on regulations affecting securitisation companies
Tax law rewriteThe Tax Law Rewrite Project which will rewrite the UK's primary direct tax legislation to make it clearer and easier to use, without changing the law
Tonnage TaxTechnical Note containing the draft legislation amending the Tonnage Tax scheme together with the draft guidance on the changes
VAT strategy: Joint and several liability - summary of responses to consultationResponses to the Government consultation document VAT Strategy: Joint & several liability - Consultation on reasonable checks published in April 2003
VAT: Working together towards a better professional relationshipThe findings from a study that considered current VAT issues for tax advisers and HM Revenue & Customs staff
