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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.
We welcome views on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules.
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).
We welcome views on possible changes to strengthen and simplify the Construction Industry Scheme (CIS).
We welcome views on options for extending the Income Tax cash basis for self-employed businesses which would allow more businesses to use the simpler regime.
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.
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…
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.
This tax information and impact note outlines permanent full expensing for companies investing in plant and machinery.
This tax information and impact note is about reform of the Construction Industry Scheme to strengthen the tests for gross payment status.
The tax information and impact note is about addressing adverse tax consequences of the remedies made by the pensions schemes for MPs, Members of the Senedd and Members of the Legislative Assembly of Northern Ireland.
This tax information and impact note details legislation introduced to expand the income tax cash basis for the self-employed and partnerships, and to set the cash basis as the default method of calculating trading profits.
Find out about the new late payment penalties and interest charges.
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