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This tax impact and information note is about introducing a process by which individuals will make a claim to Incorporation Relief.
This tax information and impact note explains the reduction in relief on disposals to Employee Ownership Trusts.
This measure requires employers to restrict in-year relief provided to employees eligible to Overseas Work Relief to no more than 30% of their income.
This measure is about amending existing Enterprise Management Incentives and Company Share Option Plan options to include PISCES, a new type of stock market.
This tax information and impact note is about technical amendments to Corporate Interest Restriction (CIR) to ensure that the regime works as intended.
We are seeking views on the technical detail of the international student levy, to ensure its effective introduction and delivery.
Technical note setting out the place selection and allocation methodology for the Local Growth Fund (England).
Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.
At Spring Budget 2023, the government announced that it would launch a call for evidence on the Save As You Earn (SAYE) and Share Incentive Plan (SIP) employee share schemes. The government will use the call for evidence to …
Following the Nuclear Regulatory Taskforce review, the Prime Minister issued a strategic steer calling for system-wide reset to accelerate safe and efficient delivery through proportionate regulation and stronger collaborati…
Consultation on the treatment of electrolytic hydrogen in Climate Change Levy and the changing energy context
This consultation proposes a new, single remote (e.g. online) gambling duty. Remote operators would no longer have to comply with up to three separate taxes.
This consultation seeks views on reforms to Air Passenger Duty on private jets.
A consultation to develop a predictable fiscal response to future oil and gas price shocks.
This consultation seeks views on the design of a new Mayoral power to create visitor levies on overnight stays in England.
The government has published a consultation on reform of Landfill Tax. The consultation seeks views proposals aimed at supporting the government’s ambition to transition to a more circular economy, simplifying the tax and re…
This working paper seeks views on different options to reform non-compete clauses in employment contracts.
The government has commissioned a new independent review of the Loan Charge.
This consultation is seeking views on a new process to give major projects increased certainty in advance about the tax that applies.
The government is seeking views on the introduction and design of a VAT relief on goods donated to charities to give away free of charge or use in the delivery of their services.
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