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This tax information and impact note details the new first year allowance and reduction of the main rate of writing down allowances.
This tax information and impact note provides details on changes to alcohol duty rates.
This tax information and impact note provides details of the Vaping Duty Stamps scheme which starts on 1 October 2026.
This tax information and impact note is about the introduction of an international controlled transactions schedule.
This tax information and impact note covers changes to Gambling Duties announced at Budget 2025.
HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
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 measure increases duty rates under the revised structure on all alcoholic products produced in, or imported into, the UK in line with the Retail Price Index (RPI) and also increases the duty differential previously anno…
This brief explains a change in the right to input tax deduction for insurance intermediary services supplied outside the UK before 31 December 2023.
These measures exempt compensation payments made under the Capture Redress Scheme from Income Tax, Capital Gains Tax, Corporation Tax (where applicable) and National Insurance contributions from Inheritance Tax.
This tax information and impact note is about the introduction of Making Tax Digital for Income Tax Self Assessment for sole traders and landlords with income over £30,000.
This measure is about repayment interest for Alcohol Duty aiming to compensate businesses fairly when they overpay.
This measure is about amending existing Enterprise Management Incentives and Company Share Option Plan agreements to include PISCES, a new type of stock market.
This measure is about the amendments 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.
These measures introduce the draft legislation for Making Tax Digital for Income Tax and penalty reform.
This measure is about an amendment to the Research and Development (R&D) tax relief rules for companies with a registered office in Northern Ireland.
This brief explains how certain cooking alcohols with 5% alcohol by volume (ABV) or less are treated for alcohol duty following a recent tribunal decision.
This tax information and impact note is about updated rules for the Organisation for Economic Co-operation and Development’s Common Reporting Standard (CRS).
This brief provides information about changes to VAT deduction on the management of pension funds.
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