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Tax policy announcements at Budget 2021.
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 tax information and impact note is about changes to the existing trade remedies legislation.
This tax information and impact note is about investigating and implementing bilateral safeguard measures which the UK has agreed with partners in its FTAs.
This tax information and impact note is about repaying trade remedies duties to businesses, or collecting outstanding duties from businesses, as appropriate.
HMRC’s initial equality impact assessment of the Penalty Reform and Interest Harmonisation for VAT project.
An updated assessment of the potential equality and people impacts of HMRC's Locations Programme.
This measure ensures that no-one will face a Lifetime Allowance charge from April 2023. It increases the Annual Allowance, Money Purchase Annual Allowance, Tapered Annual Allowance, and the adjusted income for the Tapered An…
This this tax information and impact note is about legislation to amend the Climate Change Levy rates from 1 April 2024 which were announced at Autumn Statement 2022.
Tax policy announcements at Spring Budget 2023.
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
This measure introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.
The worldwide debt cap (WWDC) rules in Part 7, TIOPA 2010 are being changed where a revised statement of allocated disallowances is submitted on or after 15 March 2023.
This measure introduces a minor change to the Soft Drinks Industry Levy.
This measure sets out new transfer pricing documentation requirements for the largest UK businesses to retain, and produce upon request, a master file, local file and summary audit trail.
This measure changes the tax treatment of collective money purchase schemes in winding up.
This measure provides a new discretionary power to determine the date a temporary approval ends following review and/or appeal of a decision to revoke an approval.
This measure extends existing tax checks for taxi and scrap metal licences in England and Wales to licences in Scotland and Northern Ireland.
This measure introduces a new approvals framework for aerodromes that are not designated customs and excise airports.
This measure makes changes to the rules that apply to transfers of assets between spouses and civil partners who are in the process of separating.
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