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This tax information and impact note is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
Who is likely to be affected Companies who have made a Common Law claim…
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.
Who is likely to be affected Companies claiming Research & Development…
1. Transition from video games tax relief (1) Schedule 2 to FA 2024…
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.
Who is likely to be affected Companies who do not file returns at the…
This tax information and impact note is about technical amendments to Corporate Interest Restriction (CIR) to ensure that the regime works as intended.
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 is about the introduction of an international controlled transactions schedule.
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
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 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 measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes.
This tax information and impact note is about ensuring insignificant errors do not invalidate information sent electronically to HMRC and enabling taxpayers to continue to receive Income Tax Self Assessment penalties digital…
This tax information and impact note is about changes to enhanced Research and Development (R&D) intensive support (ERIS) for companies in Northern Ireland.
This tax information and impact note is about ensuring the validity of certain Advance Pricing Agreements relating to financing arrangements, in line with HMRC’s existing Statement of Practice 1 (2012).
This tax information and impact note is about the additional amount of Audio-Visual Expenditure Credit available to film and television production companies in respect of visual effects expenditure.
This tax information and impact note is about 3 administrative changes to the legislation for Audio-Visual and Video Games Expenditure Credits in Part 14A of the Corporation Tax Act 2009.
This Roadmap sets out the government’s plans on Corporation Tax, including commitments to key features of the system and highlights several areas where the government will be exploring change.
This tax information and impact note is about a change to legislation to make sure that Research and Development (R&D) expenditure credit (RDEC) qualifying expenditure is included in the calculation of the R&D intens…
This guidance note is about the rules for the temporary extension of loss carry back for businesses.
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