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This tax information and impact note is about planned exemptions from Climate Change Levy (CCL) for electrolytic hydrogen and sodium bicarbonate produced from soda ash.
Who is likely to be affected A small number of hydrogen producers and one…
This brief confirms that the Extra Statutory Concession described in paragraph 3.7 of Notice 48 is no longer needed.
Purpose of this brief This brief confirms that the Extra Statutory…
Explanatory Notes for government amendments in Committee of the Whole House of Finance Bill 2025-26.
This technical consultation welcomes views on the proposed amendments to the Construction Industry Scheme (CIS) regulations to simplify the scheme's administration.
This tax information and impact note sets out how tobacco duties will increase on 26 November 2025 and 1 October 2026.
This brief provides an update on the VAT treatment of the supply of temporary medical staff (locum doctors).
Tax policy announcements at Budget 2025.
This tax information and impact note is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
This tax information and impact note is about a change in VAT law which excludes suppliers of private hire and taxi journeys from using the Tour Operators’ Margin Scheme.
This tax information and impact note covers the repeal of legislation from 1925, which made the trading income of overseas Dominion Governments subject to tax.
This tax information and impact note details the increase in Landfill Tax rates for 2026 to 2027.
This is a technical consultation on draft primary legislation for the carbon border adjustment mechanism.
This tax information and impact note confirms that payments received for cancelled, moved or curtailed shifts are earnings and subject to income tax.
We welcome views on these proposals to reform the UK’s transfer pricing, permanent establishment and Diverted Profits Tax rules.
We welcome views on amending the small and medium enterprise exemption from transfer pricing and introducing an International Controlled Transactions Schedule.
We are seeking views on widening the use of advance clearances in the R&D tax reliefs to reduce error and fraud, provide certainty to businesses and improve the customer experience.
This tax information and impact note outlines the extension to the first-year allowances for zero-emission cars and for electric vehicle chargepoints.
This tax information and impact note is about changes to VAT and Insurance Premium Tax reliefs on motor vehicle leases under qualifying schemes for disabled users.
This brief explains HMRC's revised position on the VAT treatment of overseas establishments of businesses which are VAT grouped in the UK.
This brief explains how to account for VAT as a private hire vehicle operator, a taxi operator, or business re-selling such supplies.
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