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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.
These measures make a number of changes to the legislation that targets those who promote or enable marketed tax avoidance.
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 updates being made to the Multinational Top-up Tax and Domestic Top-up Tax, which were brought in as part of the UK's implementation of Pillar 2.
This tax information and impact note is about technical amendments to Corporate Interest Restriction (CIR) to ensure that the regime works as intended.
Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.
At Spring Budget 2023, the government announced that it would launch a call for evidence on the Save As You Earn (SAYE) and Share Incentive Plan (SIP) employee share schemes. The government will use the call for evidence to …
This consultation proposes a new, single remote (e.g. online) gambling duty. Remote operators would no longer have to comply with up to three separate taxes.
This consultation seeks views on reforms to Air Passenger Duty on private jets.
The report explores the implementation of the Digital Services Tax to date focusing on the performance, administration, and impacts of the tax.
The government has published a consultation on reform of Landfill Tax. The consultation seeks views proposals aimed at supporting the government’s ambition to transition to a more circular economy, simplifying the tax and re…
The government has commissioned a new independent review of the Loan Charge.
This tax information and impact note is about a transitional change to the taxation of former excluded property trusts for Inheritance Tax.
This tax information and impact note is about the treatment of interest on the reversal of state aid recovery.
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