We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
The government has published the interim response to the National Infrastructure Commission’s flagship assessment of the UK’s long-term infrastructure needs.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note details new tests to the definition of a personal company for entreprenuers' relief.
Budget 2018 announced that, to benefit from Entrepreneurs’ Relief, individuals will need to meet the qualifying conditions for a minimum of two years, up from 12 months.
This document sets out further detail of these measures.
Government objectives for the second road investment strategy (RIS2).
Find the impact definitions for the tax information and impact notes published by HMRC for Budget 2018.
Budget 2018 announced that the government will introduce a world-leading new tax on produced or imported plastic packaging. Subject to consultation, this will apply to all plastic packaging that doesn’t include at least 30% …
The Budget has announced that the amount a loss-making company can receive in R&D tax credits will be capped at three times its total Pay as you Earn and National Insurance contributions liability.
This tax information and impact note details the extention to the current 100% first-year allowance for expenditure on electric charge-point equipment.
This Tax Information and Impact Note explains changes to the Energy Technology and Water Technology Lists for 2019 to 2020.
This tax information and impact note explains changes to the Annual Investment Allowance.
This tax information and impact note explains the changes to Income Tax rates and thresholds for 2019 to 2020.
This tax information and impact note gives details about the power to amend EU references in the taxes acts.
This tax information and impact note deals with changes to tax treatment for hybrid capital instruments.
This tax information and impact note deals with minor modifications to Diverted Profits Tax.
This tax information and impact note sets out a UK Income Tax charge on certain amounts paid offshore for intangible property.
This tax information and impact note details the increase in Landfill Tax.
This tax information and impact note deals with the movement of soft drinks between the UK and the Isle of Man liable to the Soft Drinks Levy.
This tax information and impact note details the rates of Air Passenger Duty (APD) for 2020 to 2021.
This tax information and impact note explains the modification to the Specified Supplies Order.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).