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This tax information and impact note is about changes to Individual Savings Account (ISA) regulations to reduce the annual subscription limit of cash ISAs.
Who is likely to be affected Savers with Individual Savings Accounts…
This is a policy summary for the carbon border adjustment mechanism.
1. Introduction The Carbon Border Adjustment Mechanism (CBAM) legislation…
Find out about anti-avoidance information notices (AAINs), including their purpose, how they work and the terms used in them.
1. Anti‑avoidance information notices (AAINs) 1.1 Purpose and scope This…
This brief provides an update on the temporary zero rate of VAT for qualifying supplies of electricity in Great Britain (England, Wales and Scotland).
This tax information and impact note is about a temporary zero rate of VAT for qualifying supplies of electricity in Great Britain.
This brief explains changes to how non-UK businesses in a VAT group claim UK VAT refunds, including transitional arrangements and how to ask HMRC to reconsider certain refused claims.
This tax information and impact note is about changes to how alcoholic products are grouped within duty-free allowances.
Find out how HMRC will apply the loan charge settlement scheme to disguised remuneration loan charge liabilities.
Republished, closed consultation on plans to revise financial support for abattoirs and game handling establishments in England, Wales and Northern Ireland.
Screening Equality Impact Assessment for Lifetime Allowance Protections and Enhancements.
This brief updates HMRC’s position on the VAT treatment of supplies of education from alternative providers.
This explanatory note sets out how the 2024-25 Income Tax data published by HMRC and population data published by the ONS is used to update the Scottish Government’s funding.
This explanatory note sets out how the 2024-25 Income Tax data published by HMRC is used to update the Welsh Government’s funding.
This further technical note provides additional information to that provided in technical note 1 relating to Inheritance Tax on pensions announced at the Autumn Budget 2024.
We welcome views on simplification of the process to obtain treaty relief in relation to withholding tax obligations when making payments of interest overseas.
The government will adopt a co-creation approach involving a small group of external expert alongside wider stakeholder engagement to help shape reform.
The government is consulting on a proposal to align the 2015 CARE scheme revaluation date with the start of the tax year.
First published during the 2024 to 2026 Starmer Labour government
This brief explains the changes made to the items covered by the VAT Capital Goods Scheme.
We are seeking views on strengthening the law on tipping.
This brief explains a temporary reduced rate of VAT for children's meals, tickets and family attractions that applies from 25 June 2026 to 1 September 2026.
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