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This tax information and impact note is about changes to tackle Construction Industry Scheme fraud.
The report explores the implementation of the Digital Services Tax to date focusing on the performance, administration, and impacts of the tax.
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.
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 measure provides a relief from the 0.5% Stamp Duty Reserve Tax charge when the securities of newly listed companies are transferred.
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.
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