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National Minimum Wage rates for April 2025, including the National Living Wage.
This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
This tax information and impact note is about confirming Statutory Neonatal Care pay as a taxable social security benefit.
This tax information and impact note provides details about the ending of the Alcohol Duty Stamps Scheme.
This measure is about changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts.
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).
Find out what the LLE is and how this new post-18 student-finance system will work from academic year 2026 to 2027.
This tax information and impact note describes the UK’s adoption of the undertaxed profits rule.
This tax information and impact note is about increases to the Vehicle Excise Duty rates for heavy goods vehicles (HGVs), trade licences and HGV Levy by the Retail Price Index in 2025 to 2026.
This tax information and impact note is about increases to the Vehicle Excise Duty rates for cars, vans and motorcycles by Retail Price Index in 2025 to 2026.
This measure is about changes to the rates of Capital Gains Tax that apply to disposals of assets, other than residential properties and carried interest.
These measures are about reforms to the Energy Profits Levy following announcements made at the July Statement 2024.
This tax information and impact note sets out an extension to the availability of the 100% first-year allowances for zero-emission cars and electric vehicle charge-points.
Consultation on draft supplementary EIA guidance for assessing the effects of scope 3 emissions on climate from offshore oil and gas projects
We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits.
This tax information and impact note is about the nil-rate band and residence nil-rate band thresholds for tax years 2028 to 2029 and 2029 to 2030.
This tax information and impact note is about changes to first-year Vehicle Excise Duty rates to widen the difference between zero-emission, hybrid and internal combustion engine cars.
The government is consulting with the charity sector to help tackle non-compliance and protect the integrity of the sector.
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.
In November 2023 the previous government announced its intention to implement the Organisation for Economic Co-operation and Development amendments to the Common Reporting Standard. At Spring Budget 2024 a consultation was l…
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