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This tax information and impact note is about the increase in the rate of Plastic Packaging Tax from 1 April 2023.
This tax information and impact note outlines the permanent increase in the limit of the annual investment allowance
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
This measure introduces a new elective accruals basis for the carried interest rules.
These measures introduce tax reliefs and exemptions in connection with the Homes for Ukraine Schemes.
This measure ensures that HMRC does not have little or no time in which to assess tax due, or taxpayers to claim allowable losses, where there is a delay between an unconditional contract being entered into and an asset bein…
This measure intends to clarify the tax treatment of payments received under the Lump Sum Exit Scheme.
This measure makes changes to improve the operation of the genuine diversity of ownership condition in several tax regimes.
This tax information and impact note sets out the temporary extension to the higher rates for the cultural reliefs.
This measure sets out changes that will make sure the conditions to be a qualifying asset holding company better align with the intended scope of the regime.
This measure places a duty on HMRC to make top-up payments to individuals who save into an occupational pension under net pay arrangements, if their total taxable income is below the personal allowance.
This measure makes changes to the legislation dealing with the re-insurance of a category of long-term insurance business.
This measure consolidates four existing Automatic Exchange of information (AEOI) powers into one provision and provides a technical amendment to the OECD Mandatory Disclosure Rules power
This tax information and impact note details the two year extension to the Museums and Galleries Exhibition Tax Relief (MGETR) sunset clause.
This tax information and impact note is about review and appeal rights for HMRC decisions to require certain customs guarantees.
This measure introduces changes to Income Tax and Inheritance Tax legislation to make sure assets transferred to the reclaim fund which are subsequently returned, receive the correct tax treatment.
This tax information and impact note is about changes to the Company Share Option Plan rules
This measure creates a UK-wide level playing field for limited liability partnerships and Scottish Partnerships and was originally announced at Tax Administration and Maintenance Day 2021.
This tax information and impact note is about the introduction of an 80% investment allowance in the Energy Profits Levy for qualifying expenditure on decarbonising upstream oil and gas production.
This tax information and impact note outlines Vehicle Excise Duty rates for cars, vans, motorcycles, and motorcycle trade licences from 1 April 2023.
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