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This tax information and impact note is about a temporary extension to carry back of trading losses.
This guidance is about changes to tax deductions from interest and royalties announced at the Budget on 3 March 2021.
This tax information and impact note is about Corporation Tax changes to the hybrid and mismatches regime.
This tax information and impact note is about the Corporation Tax charge and rate for the financial years beginning 1 April 2022 and 1 April 2023, and the Small Profits Rate and Marginal Relief for the financial year beginni…
This measure introduces a temporary 130% super-deduction for main rate assets, and a temporary 50% first-year allowance for special rate assets.
This tax information and impact note is about the new exemption for Northern Ireland Housing Executive.
This tax information and impact note is about the extension of the temporary increase to the Stamp Duty Land Tax nil rate band for residential properties.
This tax information is about the extension to the tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests.
This tax information and impact note is about the easement for employer provided cycles exemption.
This tax information and impact note is about the extension of the Social Investment tax relief.
This tax information and impact note is about changes to Climate Change Levy main and reduced rates.
This tax information and impact note is about the extension to the temporary tax and National Insurance contributions exemption for home-office expenses.
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 a Stamp Duty Land Tax relief for Freeports.
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 new reduced rate of VAT for hospitality, holiday accommodation and attractions.
This tax information and impact note is about changes to Corporation Tax loss relief rules.
This tax information and impact note is about technical changes to the off-payroll working rules.
This tax information and impact note is about the increase in casino gross gaming yield bands
This tax information and impact note is about the designation of Freeport tax sites.
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