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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 3 administrative changes to the legislation for Audio-Visual and Video Games Expenditure Credits in Part 14A of the Corporation Tax Act 2009.
This tax information and impact note sets the rates of Air Passenger Duty from 1 April 2025.
This tax information and impact note is about the additional amount of Audio-Visual Expenditure Credit available to film and television production companies in respect of visual effects expenditure.
This tax information and impact note is about a change to legislation to make sure that Research and Development (R&D) expenditure credit (RDEC) qualifying expenditure is included in the calculation of the R&D intens鈥�
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.
The UK鈥檚 strategic approach to tackling offshore tax non-compliance.
This tax information and impact note is about a change to the notice an employer must give to an employee regarding the possible effect of deductions from salary, in relation to a Share Incentive Plan. This change is because鈥�
This tax information and impact note is about ensuring the validity of certain Advance Pricing Agreements relating to financing arrangements, in line with HMRC鈥檚 existing Statement of Practice 1 (2012).
This tax information and impact note is about confirming Statutory Neonatal Care pay as a taxable social security benefit.
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