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This measure outlines the expected impact of applying VAT to private school fees.
Who is likely to be affected Education providers that supply full-time…
Draft Finance Bill Measures 1 Removal of exemption for private school fees…
This tax information and impact note explains the reduction in the Investors’ relief lifetime limit announced at Autumn Budget 2024.
Who is likely to be affected Individuals who dispose of shares in unlisted…
Draft Finance Bill Measures 1 Main rates of CGT for gains other than…
This tax information and impact note is about changes to Secondary Class 1 National Insurance contributions and changes to the Employment Allowance.
Who is likely to be affected Employers with a Secondary Class 1 National…
Agricultural Property Relief for environmental land management to commence from 6 April 2025.
This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
This tax information and impact note is about changes to enhanced Research and Development (R&D) intensive support (ERIS) for companies in Northern Ireland.
This tax information and impact note is about the East Midlands Combined County Authority being able to claim refunds of VAT.
This tax information and impact note is about the Health Services Safety Investigations Body being able to claim refunds of VAT.
Tax policy announcements at Autumn Budget 2024.
This measure explains the abolishment of the furnished holiday lettings (FHL) tax regime from April 2025.
This measure is about changes to the rates of Capital Gains Tax that apply to disposals of assets, other than residential properties and carried interest.
This tax information and impact note is about 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 measure is about changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts.
This tax information and impact note sets out the impacts of 2 technical amendments being made to the reporting rules for digital platforms which came into effect on 1 January 2024.
This tax information and impact note is about changes to the taxation of capital gains on assets that have been contributed to a Limited Liability Partnership (LLP) that liquidates.
We are seeking views on how we can simplify the taxation of offshore investment income to help taxpayers and to improve the efficiency of HMRC’s compliance work.
This tax information and impact note provides details on changes to alcohol duty rates.
This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
This tax information and impact note is about setting the appropriate percentage for company cars for tax years 2028 to 2029 and 2029 to 2030.
This tax information and impact note is about a change to the notice an employer must give to an employee regarding the possible effect of deductions from salary, in relation to a Share Incentive Plan. This change is because…
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