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Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2024-25.
This brief clarifies HMRC’s policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings.
Purpose of this brief This clarifies HMRC’s policy on the deduction of VAT…
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.
Who is likely to be affected Excise traders in the UK, specifically those…
This measure outlines the expected impact of applying VAT to private school fees.
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 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 consultation seeks views on reforms to Air Passenger Duty on private jets.
This tax information and impact note provides details on changes to alcohol duty rates.
This measure is about changes to transfers to Qualifying Recognised Overseas Pension Schemes established in the European Economic Area (EEA) and Gibraltar, requirements that overseas pension schemes and recognised overseas p…
This tax information and impact note provides details about the ending of the Alcohol Duty Stamps Scheme.
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).
These measures are about reforms to the Energy Profits Levy following announcements made at the July Statement 2024.
This tax information and impact note is about changes to tax relief for assets repurposed for use from oil and gas activity to Carbon Capture Usage and Storage activity.
This tax information and impact note is about increasing both the lower and higher rates of the Soft Drinks Industry Levy from 1 April 2025.
Consultation on the UK implementation of the OECD Cryptoasset Reporting Framework and amendments to the Common Reporting Standard, seeking views on extension to domestic reporting.
This tax information and impact note is about changes to the rules that apply to the Annual Tax on Enveloped Dwellings, when alternative finance is used to purchase residential property.
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