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Following the review of R&D tax reliefs launched at Budget 2021, the government announced changes to the reliefs at Autumn Statement 2021 to incentivise R&D using modern computational approaches and to tackle abuse a…
This tax information and impact note clarifies HMRC’s functions regarding payment obligations in relation to Designated Persons subject to financial sanctions regulations.
This measure makes amendments to the Real Estate Investment Trust (REIT) regime to enhance its competitiveness.
This tax information and impact note details the 12-month extension to the cut in fuel duty rates that were introduced from 23 March 2022.
In line with the agreement on a two Pillar solution to reform the international tax system, these measures will help to ensure large groups operating within the UK pay a global minimum level of tax.
This tax information and impact note outlines legislation introduces rules for VAT accounting for deposit return schemes.
This tax information and impact note is about changes to the SEIS.
This tax information and impact note is about the removal of a taxpayer’s ability to legally assign to a third party their income tax repayments
This tax information and impact note is about technical changes to late payment penalties in respect of Plastic Packaging Tax
This tax information and impact note is about clarifying that payments made under the Engagement and Advancement strands of the Welsh Government’s Jobs Growth Wales plus scheme are exempt from Income Tax, with retrospective …
This tax information and impact note sets out how tobacco duties will increase on 15 March 2023.
This tax information and impact note is about changes to the Enterprise Management Incentives (EMI) rules
This measure addresses the pensions tax and Corporation Tax consequences of court directed write-downs under proposed new section 377A of the Financial Services and Markets Act 2000 and any subsequent court-ordered variation…
This tax information and impact note is about the increase in the rate of Plastic Packaging Tax from 1 April 2023.
This tax information and impact note outlines the permanent increase in the limit of the annual investment allowance
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
This measure introduces a new elective accruals basis for the carried interest rules.
These measures introduce tax reliefs and exemptions in connection with the Homes for Ukraine Schemes.
This measure ensures that HMRC does not have little or no time in which to assess tax due, or taxpayers to claim allowable losses, where there is a delay between an unconditional contract being entered into and an asset bein…
This measure intends to clarify the tax treatment of payments received under the Lump Sum Exit Scheme.
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