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This tax information and impact note is about the higher rate of relief for the audio-visual expenditure credit scheme for independent film productions.
This tax information and impact note is about an increase to the Economic Crime Levy for entities with a UK revenue of more than £1 billion each year.
We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.
This tax information and impact note is about amending the Energy Profits Levy to make sure it permanently ends if prices return to historically normal levels.
Proposals to raise standards by strengthening the regulatory framework in the tax advice market and to improve registration.
This tax information and impact notice outlines changes to the higher rate of Capital Gains Tax that is charged on residential property gains from 6 April 2024.
Consultation on the UK implementation of the OECD Cryptoasset Reporting Framework and amendments to the Common Reporting Standard, seeking views on extension to domestic reporting.
This tax information and impact note is about extending the temporary 5 pence cut in fuel duty rates until March 2025.
The government is seeking views on the taxation of ecosystem service markets and the potential expansion of agricultural property relief from inheritance tax.
This summary sets out the changes being made to the taxation of non-UK domiciled individuals from April 2025.
We welcome views on proposals for the design and implementation of a new UK-wide Vaping Products Duty.
This tax information and impact note introduces the tax rules for the Reserved Investor Fund.
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 factsheet sets out the changes being made to National Insurance and the High Income Child Benefit Charge announced at Spring Budget 2024.
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…
We welcome views on the draft regulations for Electronic Sales Suppression (ESS), which detail the approach HMRC will take when charging interest on late payment of penalties for ESS tools.
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.
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