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This briefing sets out the new process for claiming PAYE employment expenses that came into effect on 14 October 2024.
Background Employers can choose to reimburse expenses incurred by an…
Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2024-25.
This tax information and impact note is about the changes to the van benefit charge, and the car and van fuel benefit charges from April 2025.
Who is likely to be affected Employers and employees, where employers…
This brief clarifies HMRC’s policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings.
This tax information and impact note details the various amendments relating to excise duty which come in to force on 23 December 2024 and 3 March 2025.
This tax information and impact note is about a change to customs rules which will enable HMRC to repay import duty amounts where appropriate to businesses following a review by the UK Trade Remedies Authority (TRA).
This measure outlines the expected impact of applying VAT to private school fees.
This tax information and impact note explains the reduction in the Investors’ relief lifetime limit announced at Autumn Budget 2024.
This tax information and impact note is about changes to Secondary Class 1 National Insurance contributions and changes to the Employment Allowance.
Agricultural Property Relief for environmental land management to commence from 6 April 2025.
This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
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 the East Midlands Combined County Authority being able to claim refunds of VAT.
This tax information and impact note is about the Health Services Safety Investigations Body being able to claim refunds of VAT.
Tax policy announcements at Autumn Budget 2024.
This measure explains the abolishment of the furnished holiday lettings (FHL) tax regime from April 2025.
This measure is about changes to the rates of Capital Gains Tax that apply to disposals of assets, other than residential properties and carried interest.
This tax information and impact note 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.
This measure is about changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts.
This tax information and impact note sets out the impacts of 2 technical amendments being made to the reporting rules for digital platforms which came into effect on 1 January 2024.
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