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This tax information and impact note is about changes to the Company Share Option Plan rules
This tax information and impact note is about the introduction of an 80% investment allowance in the Energy Profits Levy for qualifying expenditure on decarbonising upstream oil and gas production.
This tax information and impact note outlines Vehicle Excise Duty rates for cars, vans, motorcycles, and motorcycle trade licences from 1 April 2023.
This measure introduces two new destination bands and rates for the tax year 2023 to 2024.
This measure allows special tax sites to be designated in Investment Zones.
This tax information and impact note details the extension to the 100% first-year allowance for qualifying expenditure on electric vehicle charge-point equipment
This tax information and impact note is about introducing a new reformed HGV levy from August 2023, following the end of levy suspension period.
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
This tax information and impact note outlines the introduction of full expensing for companies investing in plant and machinery from 1 April 2023 until 31 March 2026.
The tax information and impact note details a new Electricity Generator Levy.
This measure prevents trustees and personal representatives of estates having to report small amounts of income tax to HMRC and simplifies how estate beneficiaries are taxed.
These measures make minor technical changes to late payment interest, late payment penalties, and repayment interest rules for VAT.
This measure restricts charitable tax reliefs to UK charities and Community Amateur Sports Clubs (CASCs). This will stop EU and EEA charities and CASCs that HMRC has not previously accepted as qualifying for charitable relie…
As announced at Autumn Budget 2021 both the standard and lower rates of Landfill Tax will increase from 1 April 2023 in line with the Retail Prices Index (RPI), rounded to the nearest 5 pence.
Seeking views on a proposed scheme that will refund landfill tax in order to encourage the redevelopment of brownfield sites and contaminated land.
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note details the legislative fix required as a consequence of having more than one rate of Corporation Tax, it will ensure companies with profits of £50,000 or less, which will be paying the S…
We welcome views on policy and IT design options to deliver the government's commitment to digitalise business rates.
This note sets out the expected impact of Digitalising Business Rates on ratepayers in England and Wales.
This technical note gives details of a new higher Research and Development payable credit rate for Research and Development intensive small and medium sized enterprises.
This tax information and impact note is about minor amendments to restrictions on the use of rebated (red) diesel and rebated biofuels.
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