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This measure introduces a number of amendments to the Construction Industry Scheme (CIS).
This tax information and impact note explains the temporary increase in the nil rate band for Stamp Duty Land Tax on residential property from 8 July 2020 to 31 March 2021.
This tax information and impact note is about preventing a loophole in an existing domestic reverse charge for emissions allowances following the introduction of a UK emissions trading scheme on 1 January 2021.
The government has published a number of tax-related consultations and calls for evidence on a range of tax administration and tax policy areas.
First published during the 2019 to 2022 Johnson Conservative government
We welcome views on the government鈥檚 intention to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
We welcome views about the operation of the partial exemption and the Capital Goods Scheme regimes to ensure that they continue to be operated fairly and efficiently.
We are seeking the views of organisations and individuals on how the Social Investment Tax relief has affected access to finance for social enterprises.
First published during the 2016 to 2019 May Conservative government
We welcome comments on our questions about how, if introduced, the Carbon Emissions Tax would operate and on proposals for development of the tax.
We're seeking views on policy options for a new levy on gas suppliers to fund support for green gas injection into the gas grid.
This measure introduces a limit to prevent the abuse of Research and Development (R&D) tax relief for SMEs.
This brief sets out the changes in the VAT treatment of certain supplies of hospitality, hotel and holiday accommodation, and admission to certain attractions as announced at Budget 2021.
This tax information and impact note is about the restoration of plant and machinery leases to pre-COVID-19 treatment.
This tax information and impact note is about the tax deductibility of business rates repayment.
This tax information and impact note is about the VAT deferral new payment scheme and deterrent.
This tax information and impact note is about a change to the Diverted Profits Tax rate from 1 April 2023.
This tax information and impact note is about a temporary extension to carry back of trading losses.
This guidance is about changes to tax deductions from interest and royalties announced at the Budget on 3 March 2021.
This tax information and impact note is about Corporation Tax changes to the hybrid and mismatches regime.
This tax information and impact note is about the Corporation Tax charge and rate for the financial years beginning 1 April 2022 and 1 April 2023, and the Small Profits Rate and Marginal Relief for the financial year beginni鈥�
This measure introduces a temporary 130% super-deduction for main rate assets, and a temporary 50% first-year allowance for special rate assets.
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