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This tax information and impact note is about a new power that enables the tax treatment of new payments or new top-up welfare payments, introduced by the devolved administrations to be confirmed as taxable social security i…
This tax information and impact note is about an increase in qualifying care relief for foster carers and other types of shared lives carers.
This measure prevents trustees and personal representatives of estates having to report small amounts of income tax to HMRC and simplifies how estate beneficiaries are taxed.
These measures make minor technical changes to late payment interest, late payment penalties, and repayment interest rules for VAT.
This measure restricts charitable tax reliefs to UK charities and Community Amateur Sports Clubs (CASCs). This will stop EU and EEA charities and CASCs that HMRC has not previously accepted as qualifying for charitable relie…
As announced at Autumn Budget 2021 both the standard and lower rates of Landfill Tax will increase from 1 April 2023 in line with the Retail Prices Index (RPI), rounded to the nearest 5 pence.
Seeking views on a proposed scheme that will refund landfill tax in order to encourage the redevelopment of brownfield sites and contaminated land.
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note details the legislative fix required as a consequence of having more than one rate of Corporation Tax, it will ensure companies with profits of £50,000 or less, which will be paying the S…
Summary of changes announced in the Health and Disability White Paper.
First published during the 2022 to 2024 Sunak Conservative government
We welcome views on policy and IT design options to deliver the government's commitment to digitalise business rates.
This note sets out the expected impact of Digitalising Business Rates on ratepayers in England and Wales.
We welcome views on legislative proposals to remove trusts and death estates with small amounts of income from Income Tax.
This technical note gives details of a new higher Research and Development payable credit rate for Research and Development intensive small and medium sized enterprises.
This call for evidence seeks views on aspects of Landfill Tax, to ensure the tax continues to support the government’s ambitious environmental objectives.
This tax information and impact note is about minor amendments to restrictions on the use of rebated (red) diesel and rebated biofuels.
“Trailblazer” deeper devolution deal, agreed between the Greater Manchester Combined Authority and the UK government.
A package of measures was announced at Spring Budget 2023 to simplify customs import and export processes for businesses.
Consultation on reforms to audio-visual tax reliefs. The proposals aim to simplify and modernise the reliefs, boost growth in the sectors and ensure the reliefs remain sustainable.
This consultation sets out how the government intends to give effect to a number of measures arising from its recent business rates review.
The government has published its response to the Office for Budget Responsibility’s 2022 Fiscal Risks and Sustainability Report.
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