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Tax policy announcements at Spring Budget 2024.
This measure is about changes being made to the rules for claiming Stamp Duty Land Tax First-time Buyers’ Relief.
This tax information and impact note is for the new permanent rates of the 3 corporate tax reliefs known as the ‘cultural tax reliefs’.
This tax information and impact note explains that Multiple Dwellings Relief (MDR) will be abolished with effect from 1 June 2024. MDR is a bulk purchase relief from Stamp Duty Land Tax which applies to the purchase of 2 or…
HM Revenue and Customs and Border Force's refreshed strategy to tackle illicit tobacco.
This brief explains the VAT liability of the live streaming of funeral, burial or cremation services.
This tax information and impact note is about the introduction of Making Tax Digital for Income Tax Self Assessment for sole traders and landlords with income over £30,000.
Explanatory notes for all clauses ahead of the Lords Stage of Finance Bill 2023-2024.
Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2023-2024.
This tax information and impact note clarifies the meaning of structural assets of an insurance company’s long-term business.
This measure makes changes to the legislation dealing with the re-insurance of a category of long-term insurance business.
This factsheet provides an overview of off-payroll working rules, the tribunals process and links to further help and support.
This tax information and impact note is about additional buildings and technologies that will benefit from VAT relief for the installation of energy-saving materials.
This review assessed the operation and effectiveness of the Spirit Drinks (Costs of Verification) Regulations 2013 (Charging Regulations) considering the aims and objectives of the legislation and whether they remain appropr…
We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
This tax information and impact note is about the new investment exemption from the Electricity Generator Levy — this applies to certain investment projects where there is a decision to proceed on or after 22 November 2023.
The government is publishing a technical consultation on proposed reform of the VAT rules on fund management to improve legal clarity and certainty.
First published during the 2022 to 2024 Sunak Conservative government
We welcome views on the proposed amendments to the Construction Industry Scheme (CIS) regulations which set out exceptions to VAT compliance obligations to ensure that Gross Payment Status is not refused or removed for minor…
Tax policy announcements at Autumn Statement 2023.
For this call for evidence, we welcome views on potential areas to reform the VAT energy saving materials relief.
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