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This tax information and impact note explains a change to Annual Tax on Enveloped Dwellings (ATED) legislation, allowing relief to be claimed for dwellings used for qualifying commercial purposes.
This measure makes changes in preparation for devolution of the Levy from 1 April 2026.
This measure is about allowing a mass balance approach to calculate attributed recycled content for chemically recycled plastic and the removal of pre-consumer waste for Plastic Packaging Tax.
This tax information and impact note provides details of the new Vaping Products Duty which will be implemented on 1 October 2026.
This tax information and impact note is about adding Combined County Authorities to the list of bodies eligible for refunds of VAT under section 33 of the VAT Act 1994.
This tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.
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.
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.
At Spring Budget 2023, the government announced that it would launch a call for evidence on the Save As You Earn (SAYE) and Share Incentive Plan (SIP) employee share schemes. The government will use the call for evidence to …
This consultation proposes a new, single remote (e.g. online) gambling duty. Remote operators would no longer have to comply with up to three separate taxes.
This consultation seeks views on reforms to Air Passenger Duty on private jets.
The government has published a consultation on reform of Landfill Tax. The consultation seeks views proposals aimed at supporting the government’s ambition to transition to a more circular economy, simplifying the tax and re…
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.
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