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This tax information and impact note is about a change in VAT law which excludes suppliers of private hire and taxi journeys from using the Tour Operators’ Margin Scheme.
This tax information and impact note covers the repeal of legislation from 1925, which made the trading income of overseas Dominion Governments subject to tax.
This measure will bring unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027.
This tax information and impact note is about payments under a Decommissioning Relief Deed in relation to the Energy Profits Levy.
This tax information and impact note details the increase in Landfill Tax rates for 2026 to 2027.
This tax information and impact note is about the new Carbon Border Adjustment Mechanism (CBAM) tax.
This tax information and impact note is about the advance tax certainty service for major investment projects.
This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
This briefing explains HMRC's operational activity following the new independent review of the Loan Charge.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
This tax impact and information note is about changes to the anti-avoidance rule for share exchanges and reorganisations.
This measure is about HMRC modernising legislation so that outbound communications can be sent digitally by default to customers who use our online services.
This measure is about increasing the Vehicle Excise Duty expensive car supplement threshold for zero-emission cars to £50,000.
This tax information and impact note confirms that payments received for cancelled, moved or curtailed shifts are earnings and subject to income tax.
This technical note provides details about establishing separate tax rates for property income and increasing tax rates for savings and dividend income.
The government will adopt a co-creation approach involving a small group of external expert alongside wider stakeholder engagement to help shape reform.
This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market.
Information about changes to undergraduate tuition fees and student support arrangements in the 2025 to 2026 academic year.
This measure provides details on the requirement for tax advisers who deal with HMRC on behalf of clients to register with HMRC.
This measure is about bringing Employee Car Ownership Schemes (ECOS) within the scope of the benefit in kind rules as company cars from 6 April 2030, with transitional arrangements.
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