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This tax information and impact note is about the recommendations from the independent loan charge review.
This tax information and impact note outlines the extension to the first-year allowances for zero-emission cars and for electric vehicle chargepoints.
This tax impact and information note is about an easement for plug-in hybrid electric vehicles effective retrospectively from 1 January 2025 to 5 April 2028.
We're seeking views on proposed changes to inflation indexation for the Renewables Obligation (RO) scheme.
This tax information and impact note is about changes to VAT and Insurance Premium Tax reliefs on motor vehicle leases under qualifying schemes for disabled users.
This brief explains HMRC's revised position on the VAT treatment of overseas establishments of businesses which are VAT grouped in the UK.
This brief explains how to account for VAT as a private hire vehicle operator, a taxi operator, or business re-selling such supplies.
This tax information and impact note explains a change to Annual Tax on Enveloped Dwellings (ATED) legislation, allowing relief to be claimed for dwellings used for qualifying commercial purposes.
This measure will allow unconnected multiple employer collective money purchase schemes to operate effectively.
This measure is about introducing an anti-avoidance provision relating to certain non-derecognition liabilities.
This tax information and impact note is about the treatment of interest on the reversal of state aid recovery.
This measure makes changes in preparation for devolution of the Levy from 1 April 2026.
This measure introduces legislation to tackle non-compliance in labour supply chains which includes an umbrella company, or any third person supplying labour.
This tax information and impact note is about the abolition of the notional tax credit received by non-UK residents for dividends from UK companies.
This tax information and impact note is about technical amendments to the residence-based tax regime introduced in the Finance Act 2025.
This measure is about allowing a mass balance approach to calculate attributed recycled content for chemically recycled plastic and the removal of pre-consumer waste for Plastic Packaging Tax.
This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who intentionally facilitate non-compliance.
A report on the government’s plans to reform the public spending control and accountability framework
This tax information and impact note provides details of the new Vaping Products Duty which will be implemented on 1 October 2026.
This page provides a deposit for all materials published by the Government related to the Infected Blood Compensation Scheme.
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