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A list of the benefit rates and pension rates for 2026 to 2027.
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 measure reforms agricultural property relief and business property relief from Inheritance Tax.
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 is a technical consultation on draft primary legislation for the carbon border adjustment mechanism.
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.
The UK ETS Authority is seeking views on proposals to alter free allocation methodology for stationary sectors to better target those most at risk of carbon leakage.
The UK ETS Authority is seeking views on using the Carbon Leakage List to determine UK ETS free allocation eligibility, and proposals for free allocation adjustment for sectors covered by the UK Carbon Border Adjustment Mech…
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 is about changes in banding criteria and increases in the rate of Economic Crime Levy for entities with a UK revenue of more than £10.2 million each year.
This tax information and impact note is about paying an Income Tax charge equal to the full value of any Winter Fuel Payment (Pension Age Winter Heating payment in Scotland) you receive if your total income is over £35,000 a…
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