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This tax information and impact note relates to reform of Research and Development Tax Relief.
This tax information and impact note is about new reporting rules for digital platforms.
This measure is about the reform of the film, TV and video games tax reliefs to expenditure credits.
This measure makes amendments to the Real Estate Investment Trust (REIT) regime to make it more competitive.
This measure is about additional tax relief for Research and Development (R&D) intensive small and medium-sized enterprises and a potential merged R&D scheme.
This measure increases duty rates under the revised structure on all alcoholic products produced in, or imported into, the UK in line with the Retail Price Index (RPI) and also increases the duty differential previously anno…
Screening equality impact assessment for HMRC’s reintroduction of Corporation Tax Small Profits Rate and Marginal Relief project.
This draft guidance provides additional information on administration, chargeability and scope for multinational top-up tax and domestic top-up tax.
Explanatory Notes and Tax Information and Impact Notes for government amendments at Report Stage of Spring Finance Bill 2023.
First published during the 2022 to 2024 Sunak Conservative government
This tax information and impact note is about new powers that HMRC have to tackle tobacco duty evasion.
This is a Terms of Reference for the Review of the Oil and Gas Fiscal Regime.
This brief gives an update on the VAT treatment of supplies of digital newspapers and other digital publications before 1 May 2020.
Directions for an agent, individual or trustee filing returns electronically, for Income and Corporation Tax.
Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.
This technical consultation seeks views on draft regulations to amend the rules for claiming tax credits in certain circumstances in respect of Plastic Packaging Tax.
This brief sets out a change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists from 1 May 2023.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2023.
Explanatory Notes for government amendments in Committee of the Whole House of Spring Finance Bill 2023.
This brief explains what customers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.
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