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This tax information and impact note details the 12-month extension to the cut in fuel duty rates that were introduced from 23 March 2022.
In line with the agreement on a two Pillar solution to reform the international tax system, these measures will help to ensure large groups operating within the UK pay a global minimum level of tax.
This tax information and impact note outlines legislation introduces rules for VAT accounting for deposit return schemes.
This tax information and impact note is about changes to the SEIS.
This tax information and impact note is about technical changes to late payment penalties in respect of Plastic Packaging Tax
This tax information and impact note sets out how tobacco duties will increase on 15 March 2023.
This tax information and impact note is about changes to the Enterprise Management Incentives (EMI) rules
This measure addresses the pensions tax and Corporation Tax consequences of court directed write-downs under proposed new section 377A of the Financial Services and Markets Act 2000 and any subsequent court-ordered variation…
This tax information and impact note is about the increase in the rate of Plastic Packaging Tax from 1 April 2023.
This tax information and impact note outlines the permanent increase in the limit of the annual investment allowance
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
This measure introduces a new elective accruals basis for the carried interest rules.
These measures introduce tax reliefs and exemptions in connection with the Homes for Ukraine Schemes.
This measure ensures that HMRC does not have little or no time in which to assess tax due, or taxpayers to claim allowable losses, where there is a delay between an unconditional contract being entered into and an asset bein…
This measure makes changes to improve the operation of the genuine diversity of ownership condition in several tax regimes.
This tax information and impact note sets out the temporary extension to the higher rates for the cultural reliefs.
This measure sets out changes that will make sure the conditions to be a qualifying asset holding company better align with the intended scope of the regime.
This measure makes changes to the legislation dealing with the re-insurance of a category of long-term insurance business.
This measure consolidates four existing Automatic Exchange of information (AEOI) powers into one provision and provides a technical amendment to the OECD Mandatory Disclosure Rules power
This tax information and impact note details the two year extension to the Museums and Galleries Exhibition Tax Relief (MGETR) sunset clause.
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