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This tax information and impact note details new legislation that will enable HMRC to grant Advance Valuation Rulings to customers importing goods into the UK. Advance Valuation Rulings are written decisions made by customs…
This measure makes changes so that non-domiciled individuals pay tax on value built up on UK company securities in the UK, even when those securities are exchanged for securities in an offshore holding company.
The tax information and impact note details a new Electricity Generator Levy.
This tax information and impact note is about a new power that enables the tax treatment of new payments or new top-up welfare payments, introduced by the devolved administrations to be confirmed as taxable social security i…
This tax information and impact note is about an increase in qualifying care relief for foster carers and other types of shared lives carers.
This measure prevents trustees and personal representatives of estates having to report small amounts of income tax to HMRC and simplifies how estate beneficiaries are taxed.
These measures make minor technical changes to late payment interest, late payment penalties, and repayment interest rules for VAT.
This measure restricts charitable tax reliefs to UK charities and Community Amateur Sports Clubs (CASCs). This will stop EU and EEA charities and CASCs that HMRC has not previously accepted as qualifying for charitable relie…
As announced at Autumn Budget 2021 both the standard and lower rates of Landfill Tax will increase from 1 April 2023 in line with the Retail Prices Index (RPI), rounded to the nearest 5 pence.
This tax information and impact note details the legislative fix required as a consequence of having more than one rate of Corporation Tax, it will ensure companies with profits of £50,000 or less, which will be paying the S…
Summary of changes announced in the Health and Disability White Paper.
First published during the 2022 to 2024 Sunak Conservative government
This note sets out the expected impact of Digitalising Business Rates on ratepayers in England and Wales.
This technical note gives details of a new higher Research and Development payable credit rate for Research and Development intensive small and medium sized enterprises.
This tax information and impact note is about minor amendments to restrictions on the use of rebated (red) diesel and rebated biofuels.
“Trailblazer” deeper devolution deal, agreed between the Greater Manchester Combined Authority and the UK government.
A package of measures was announced at Spring Budget 2023 to simplify customs import and export processes for businesses.
The government has published its response to the Office for Budget Responsibility’s 2022 Fiscal Risks and Sustainability Report.
Sir Patrick Vallance’s review on pro-innovation regulation for digital technologies and the government response.
In the Spring Budget we are setting out a package of measures designed to support people to enter work, increase their working hours and extend their working lives.
Factsheet covering Spring Budget 2023 measures on Capital Allowances, R&D and simplification.
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