Taxation, work and welfare

In this section you’ll find documents and publications reflecting the Government’s principles for the tax system, as set out by the Chancellor at Budget 2011. These principles are that:

taxes should be efficient and support growth;
taxes should be certain and predictable;
taxes should be simple to understand and easy to comply with; and
the tax system should be fair, reward work, support aspiration and ask the most from those who can most afford it.

Controlled Foreign Companies (CFCs)
Corporate tax
Income tax and National Insurance Contributions (NICs)
In Budget 2013 the Government announced plans to introduce a new Employment Allowance for businesses and charities, and to consult on the simplification of Class 2 NICs collection for the self-employed.
Indirect tax
Review of alcohol taxation
Office of Tax Simplification
The Chancellor established the Office of Tax Simplification in July 2010 to provide the Government with independent advice on simplifying the UK tax system
Patent Box
Public Sector Pay
Documents relating to public sector pay
Public Service Pensions (PSP)
Details of Public Service Pension Reform, guidance for public service pension managers, Preston guidance and OCOP papers
Tax and the environment
The latest announcements on environment and transport taxes and their link to wider government policy, plus other key documents and resources
Tax avoidance
Details of the Government’s approach to tackling tax avoidance, including key documents and latest announcements
Tax policy making
A new approach to tax policy making, and tax forums
Tax updates & consultation tracker
This page provides information on the latest policy updates on tax, incorporates the Government’s updated Tax Consultation Tracker and sets out in one place the Government’s planned consultations on tax issues
Taxation of Foreign Branches: documents published prior to 29 November 2010

Taxation, work and welfare

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