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This measure will increase the limits of the Enterprise Management Incentive scheme to make the scheme more accessible to scale-up companies.
This measure brings UK tax residents within the scope of reporting under the Cryptoasset Reporting Framework.
This tax information and impact note is about changes to tackle Construction Industry Scheme fraud.
This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax.
This tax information and impact note is about simplifying the corporate interest restriction rules in relation to reporting companies.
This tax impact and information note is about various administrative changes to the rules for non-resident capital gains.
This tax information and impact note details the new first year allowance and reduction of the main rate of writing down allowances.
This tax information and impact note set out the changes for those that can claim a deduction from Income Tax for additional household costs if they are required to work from home from April 2026.
This measure extends the existing Inheritance Tax relief for Infected Blood compensation payments, if the eligible infected or affected person has already died when compensation is paid.
This tax information and impact note provides details on changes to alcohol duty rates.
This tax information and impact note provides details of the Vaping Duty Stamps scheme which starts on 1 October 2026.
This measure provides a relief from the 0.5% Stamp Duty Reserve Tax charge when the securities of newly listed companies are transferred.
This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and equivalent National Insurance contributions thresholds, at their current levels up to 5 April 2031.
This tax information and impact note is about the introduction of an international controlled transactions schedule.
This tax information and impact note covers changes to Gambling Duties announced at Budget 2025.
HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
This measure makes changes to the duty system for alcoholic products, establishing common tax bands based on strength and introduces 2 new reliefs and a temporary easement for the wine industry.
This measure increases duty rates under the revised structure on all alcoholic products produced in, or imported into, the UK in line with the Retail Price Index (RPI) and also increases the duty differential previously anno…
This briefing explains new fraudulent models which are being marketed to employers and recruitment agencies offering ‘cheaper’ payroll services involving tax credits to reduce liabilities for employers.
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