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Consultation on the UK implementation of the OECD Cryptoasset Reporting Framework and amendments to the Common Reporting Standard, seeking views on extension to domestic reporting.
Summary Subject of this consultation The subject of this consultation is…
This tax information and impact note outlines permanent full expensing for companies investing in plant and machinery.
This tax information and impact note outlines the permanent increase in the limit of the annual investment allowance
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 outlines the introduction of full expensing for companies investing in plant and machinery from 1 April 2023 until 31 March 2026.
This measure introduces changes to the existing allowance statement for structures and buildings allowance.
This tax information and impact note outlines the extension to the temporary increase of the limit of the annual investment allowance (AIA).
This tax information and impact note is about the restoration of plant and machinery leases to pre-COVID-19 treatment.
This tax information and impact note is about the temporary increase in the annual investment allowance (AIA).
This tax information and impact note is about an enhanced rate of Structures and Buildings allowance in Freeports.
This tax information and impact note is about the designation of Freeport tax sites.
This tax information and impact note is about enhanced capital allowances for plant and machinery in Freeports.
This measure introduces the new rate of Structures and Buildings Allowance for capital allowances from April 2020, some technical changes take effect from 11 March 2020.
This tax information and impact note is about enhanced first year capital allowances.
This Tax Information and Impact Note is about an extension to the period that 100% first year capital allowances are available for business cars and first year allowances for business cars, zero-emission goods vehicles and e…
This is HM Revenue and Customs' initial equality impact assessment.
We invite views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018. The government announced this measure to support business investment in new non-residenti…
First published during the 2016 to 2019 May Conservative government
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