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This tax information and impact note is about the nil-rate band and residence nil-rate band thresholds for tax years 2026 to 2027 and 2027 to 2028.
This tax information and impact note is about the reduction of the dividend allowance.
This tax information and impact note is about Corporation Tax changes in response to the new international accounting standard for insurance contracts IFRS 17.
This tax information and impact note is about the continuation of an exemption for banks issuing certain hybrid capital instruments to overseas associates.
This technical consultation seeks views on draft regulations that will remove a sunset clause from the Hybrid and Other Mismatches rules so that an exemption for certain hybrid instruments issued by banks continues to apply …
Survey and Call for Evidence published for OTS Property Income review.
This technical consultation seeks views on draft regulations to implement the Organisation for Economic Co-operation and Development’s Model Reporting Rules for Digital Platforms.
HMRC’s initial equality impact assessment of the Coronavirus Job Retention Scheme.
HMRC’s initial equality impact assessment of the COVID-19 support scheme: working households receiving tax credits phase 1 and phase 1a.
HMRC’s initial equality impact assessment of the Test and Trace support payment scheme.
HMRC’s initial equality impact assessment of the Income Tax Self Assessment deferral extension.
HMRC’s initial equality impact assessment of the VAT deferral new payment scheme.
HMRC’s initial equality impact assessment of the Coronavirus Eat Out to Help Out scheme.
HMRC’s initial equality impact assessment of the expansion of the Trust Registration Service.
Screening equality impact assessment for HMRC's face-to-face card payments project.
HMRC’s initial equality impact assessment for the easy consistent payment methods direct debit Variable Payment Plan for Employers’ PAYE.
HMRC’s initial equality impact assessment of the Cost of living support scheme.
We welcome views on the draft tax regulations to spread the transitional impact of IFRS 17 and revoke the requirement for life insurance companies to spread acquisition expenses over 7 years for tax purposes.
This legislation imposes higher rates of Stamp Duty Land Tax (SDLT) on the purchase of additional residential properties purchases which complete on and after 1 April 2016.
This measure makes changes to duty rates for alcoholic products, establishing common tax bands based on strength. It also introduces 2 new reliefs and a temporary easement for the wine industry.
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