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We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits.
We welcome views on the technical application of upcoming changes to agricultural property relief and business property relief to property settled into trust.
This measure is about improving the quality of data collected under HMRC’s bulk data gathering powers for tax administration.
These measures are about the impacts of new proposals to close in on promoters of marketed tax avoidance.
These measures introduce the draft legislation for Making Tax Digital for Income Tax and penalty reform.
This measure reforms agricultural property relief and business property relief from Inheritance Tax.
This measure will bring unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027.
This measure is about an amendment to the Research and Development (R&D) tax relief rules for companies with a registered office in Northern Ireland.
This measure is about bringing Employee Car Ownership Schemes within the scope the benefit in kind rules as company cars from 6 October 2026.
This consultation considers changes to improve the Money Laundering Regulations while minimising burdens on legitimate customers.
This service level agreement between HMRC and the Welsh Government sets out the requirements and performance measures for the operation of Welsh rates of Income Tax.
This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for Scottish Income Tax.
This brief explains how certain cooking alcohols with 5% alcohol by volume (ABV) or less are treated for alcohol duty following a recent tribunal decision.
This tax information and impact note is about the changes introduced by the Individual Savings Account and Child Trust Funds (Amendment) Regulations 2025.
This tax information and impact note is about updated rules for the Organisation for Economic Co-operation and Development’s Common Reporting Standard (CRS).
This tax information and impact note is about the implementation of the Cryptoasset Reporting Framework (CARF) for providing visibility on the transactions of users of cryptoassets.
This brief provides information about changes to VAT deduction on the management of pension funds.
Direction to extend the deadline for submitting a final VAT return.
This brief provides information about the VAT treatment update for supplies by charities and qualifying bodies related to fundraising events, following the Upper Tribunal decision in January 2025.
These principles underpin the government’s approach to delivering tax policy changes through the single major fiscal event cycle, and how it will engage with stakeholders during tax policy development.
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