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This tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.
This measure is about a change to existing legislation, to make sure all border locations provide and fund their own customs infrastructure.
This tax information and impact note is about anti-avoidance measures to prevent use of situs of personal or trust property to avoid Inheritance Tax or pay less than long-term UK residents.
This tax information and impact note is about 3 administrative changes to the Corporation Tax reliefs for Research and Development (R&D) and creative industries.
This tax information and impact note is about increasing fixed late filing penalties for Corporation Tax returns with a filing date on or after 1 April 2026.
This tax information and impact note is about a new relief for eligible goods donated by businesses to charities.
A summary of the responses received by stakeholders in the 2025 engagement exercise and 2024 consultation on the future of the raw cane sugar ATQ and related considerations.
These measures make a number of changes to the legislation that targets those who promote or enable marketed tax avoidance.
Targeted maintenance grants will provide extra financial support for eligible higher education students from low-income households.
This measure gives the government the authority to test a new digital service as part of modernising the Stamp Taxes on Shares framework.
This tax impact and information note is about introducing a process by which individuals will make a claim to Incorporation Relief.
This tax information and impact note explains the reduction in relief on disposals to Employee Ownership Trusts.
This measure requires employers to restrict in-year relief provided to employees eligible to Overseas Work Relief to no more than 30% of their income.
This measure is about amending existing Enterprise Management Incentives and Company Share Option Plan options to include PISCES, a new type of stock market.
This tax information and impact note is about technical amendments to Corporate Interest Restriction (CIR) to ensure that the regime works as intended.
Technical note setting out the place selection and allocation methodology for the Local Growth Fund (England).
Following the Nuclear Regulatory Taskforce review, the Prime Minister issued a strategic steer calling for system-wide reset to accelerate safe and efficient delivery through proportionate regulation and stronger collaborati…
This working paper seeks views on different options to reform non-compete clauses in employment contracts.
The government has commissioned a new independent review of the Loan Charge.
Strategic vision for a modern, permissive licensing system that safeguards communities while enabling hospitality and leisure to thrive.
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