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This brief explains that businesses can choose if they want to apply the Tour Operator’s Margin Scheme (TOMS) to business to business wholesale supplies.
This brief explains how VAT and excise legislation should be interpreted from 1 January 2024.
HMRC's screening impact equality assessment for the Electricity Generator Levy (EGL).
The draft regulations set out tax rules for the Reserved Investor Fund, and make amendments to the tax rules for Co-ownership Authorised Contractual Schemes.
First published during the 2022 to 2024 Sunak Conservative government
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.
This measure makes amendments to the Authorised Surplus Payments Charge (Variation of Rate) Order 2024.
This tax information and impact note is about reform of the Construction Industry Scheme.
This tax information and impact note is about the rise to the thresholds at which businesses must register or deregister for VAT, from April 2024.
This tax information and impact note is about reform of tax penalties and HMRC interest harmonisation.
This tax information and impact note sets out changes to the exemption for registered providers of social housing and to the 15% rate of Stamp Duty Land Tax for public bodies.
This tax information impact note gives the power to request additional evidential documentation to verify a DIY housebuilders claim.
This tax information and impact note is about the higher rate of relief for the audio-visual expenditure credit scheme for independent film productions.
We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.
This tax information and impact note is about amending the Energy Profits Levy to make sure it permanently ends if prices return to historically normal levels.
This tax information and impact notice outlines changes to the higher rate of Capital Gains Tax that is charged on residential property gains from 6 April 2024.
This tax information and impact note is about extending the temporary 5 pence cut in fuel duty rates until March 2025.
The government is seeking views on the taxation of ecosystem service markets and the potential expansion of agricultural property relief from inheritance tax.
This tax information and impact note introduces the tax rules for the Reserved Investor Fund.
Tax policy announcements at Spring Budget 2024.
This measure is about changes being made to the rules for claiming Stamp Duty Land Tax First-time Buyers’ Relief.
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