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Ethnographic research with small and medium-sized businesses (SMEs) to understand how tax aligns with the day-to-day running of businesses.
Research exploring wealthy customers’ views on links between their personal and mid-sized business tax compliance behaviours
HM Revenue and Customs commissioned IFF to conduct a qualitative evaluation of the Annual Investment Allowance tax relief, sometimes known as AIA in 2018.
HM Revenue and Customs (HMRC) commissioned Ipsos to conduct a qualitative evaluation of the Oil and Gas First Year Capital Allowances for plant and machinery.
This report explores the early experiences of businesses impacted by the reforms to VAT penalties introduced from 1 January 2023.
Mixed methods research exploring business decision-making around VAT repayment methods.
Research findings regarding the earnings, employment, and Income Tax liabilities of visa holders on Sponsored Work and Family routes in financial year 2023 to 2024.
The value and composition of UK environmental taxes from 1997 to 2024, by type of tax and economic activity, and comparisons with other European countries.
Data showing estimates of sales of plain milk substitute drinks and soft drinks in Great Britain for 2020.
HMRC commissioned IFF Research to conduct quantitative research into non-UK residents who had purchased property in the UK.
Research explored UK businesses’ experiences of the VAT Flat Rate Scheme.
Research into the Research and Development (R&D) tax relief for small and medium-sized enterprises (SME), R&D expenditure credit (RDEC) and Patent Box.
Research exploring the impact of COVID-19 on businesses.
Research which explored the drivers and deterrents for Self Assessment customers making inaccurate repayment claims.
Qualitative and quantitative research with small and medium-sized enterprises and tax agents to understand experiences of managing Corporation Tax.
A final evaluation report summarising the main evidence and conclusions of HMRC’s impact evaluation of Making Tax Digital for VAT.
This report estimates the wider economic benefit of Making Tax Digital for VAT, beyond any requirements to meet tax obligations.
Research exploring the extent to which Making Tax Digital for VAT is achieving its objectives of reducing scope for error and making it easier to get tax right.
Analyses of Corporation Tax receipts and liabilities.
Statistics relating to structural tax reliefs.
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