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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.
This measure introduces two new destination bands and rates for the tax year 2023 to 2024.
Have your say on proposals for the Valuation Office Agency (VOA) to disclose more information on business rates valuations.
First published during the 2022 to 2024 Sunak Conservative government
This measure allows special tax sites to be designated in Investment Zones.
This tax information and impact note details the extension to the 100% first-year allowance for qualifying expenditure on electric vehicle charge-point equipment
This tax information and impact note is about introducing a new reformed HGV levy from August 2023, following the end of levy suspension period.
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
We are gathering a range of views to help us reach well-informed and fair decisions on proposed regulatory changes to childcare in England.
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note outlines the introduction of full expensing for companies investing in plant and machinery from 1 April 2023 until 31 March 2026.
This tax information and impact note details new legislation that will enable HMRC to grant Advance Valuation Rulings to customers importing goods into the UK. Advance Valuation Rulings are written decisions made by customs…
This measure makes changes so that non-domiciled individuals pay tax on value built up on UK company securities in the UK, even when those securities are exchanged for securities in an offshore holding company.
The tax information and impact note details a new Electricity Generator Levy.
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.
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