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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 tax deductibility of business rates repayment.
This measure is about the repeal of provisions relating to the Interest and Royalties Directive.
This tax information and impact note is about the VAT deferral new payment scheme and deterrent.
This tax information and impact note is about a change to the Diverted Profits Tax rate from 1 April 2023.
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 change to the off-payroll working rules from April 2021, and updates and replaces the tax information and impact note published on 11 July 2019.
This tax information and impact note is about maintaining the Personal Allowance and basic rate limit at their 2021 to 2022 tax year levels up to and including the 2025 to 2026 tax year.
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 Vehicle Excise Duty uprating
This tax information and impact note is about the exemption for employer-reimbursed coronavirus antigen test.
The tax information and impact note is about an extension to the time limited exception to working time requirements.
This tax information and impact note is about the extension of the Social Investment tax relief.
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