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This tax information and impact note is about anti-avoidance measures to prevent use of situs of personal or trust property to avoid Inheritance Tax or pay less than long-term UK residents.
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.
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.
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.
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