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This measure makes amendments to the Real Estate Investment Trust (REIT) regime to enhance its competitiveness.
This document sets out the technical detail and practical application of the Energy Security Investment Mechanism (ESIM).
This tax information and impact note is about the reform of the film, TV and video games tax reliefs to expenditure credits.
This tax information and impact note provides details of the taxation of corporate recipients and the ultimate recipients of compensation payments under the Post Office compensation schemes specified above.
This tax information and impact note confirms the new rate of Aggregates Levy for tax year 2024 to 2025.
This tax information and impact note details the increase in Landfill Tax in line with Retail Price Index (RPI) for 2024 to 2025.
This tax information and impact note sets out the Air Passenger Duty rates for the tax year 2024 to 2025.
This tax information and impact note describes the amendments being made to the multinational top-up tax and domestic top-up tax, which were brought in as part of the UK's implementation of Pillar 2.
This tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.
This tax information and impact note is about abolishing the Lifetime Allowance (LTA).
This tax information and impact note is about the increase in the rate of Plastic Packaging Tax from 1 April 2024.
This tax information and impact note is about increasing access to the growth market exemption from Stamp Duty and Stamp Duty Reserve Tax.
The government has published its response to the Office for Budget Responsibility’s 2023 Fiscal Risks and Sustainability Report.
First published during the 2022 to 2024 Sunak Conservative government
This tax information and impact note is about accounting for tax and national insurance contributions that have already been paid by a worker and their intermediary when calculating a deemed employer’s PAYE liability in case…
The government is publishing a draft statutory instrument to replace the Short Selling Regulation, a piece of retained EU law, for checks.
This tax information and impact note explains changes to the rules on using certain rebated heavy oils and bioblends in machines or appliances for heating.
Professor Dame Angela McLean’s cross-cutting review on pro-innovation regulation and the government response.
The government's response to the National Infrastructure Commission report of their study on the infrastructure planning system and the role of National Policy Statements.
As part of our long-term plan to grow the economy, we are cutting the main rates of National Insurance for employees and the self-employed, and simplifying the tax system by abolishing Class 2 NICs.
This page contains summaries of projects funded as part of the third round of HM Treasury’s Shared Outcomes Fund, which was announced at Spending Review 2021.
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