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  • Corporation Tax to 17% in 2020

    This tax information and impact note applies to companies and unincorporated associations which pay Corporation Tax (CT).

    • Updated:
  • Corporation Tax: anti-hybrids rules

    This tax information and impact note applies to large multinational groups with UK parent or subsidiary companies involved in cross-border or domestic transactions.

    • Updated:
  • Income and Corporation Tax: trading income received in non-monetary form

    This legislation will ensure that trading or property income received in non-monetary form is fully brought into account in calculating taxable profits for transactions occurring on or after 16 March 2016.

    • Updated:
  • Liverpool devolution deal

    These agreements set out new powers and responsibilities being devolved to the Liverpool City Region.

    • Updated:

    First published during the 2015 to 2016 Cameron Conservative government

  • Chancellor’s Budget delivers for Northern Ireland

    The Chancellor of the Exchequer, George Osborne has set out the next stage of his economic plan for Northern Ireland, with an ambitious Budget designed to make the UK fit for the future at a time of increasing global economi…

    • Updated:

    First published during the 2015 to 2016 Cameron Conservative government

  • Clarification to finance costs restriction for landlords

    This tax information and impact note applies to individuals, partners ,trustees, and certain beneficiaries of deceased persons estates to whom the finance costs restriction applies.

    • Updated:
  • Monetary policy remit: Budget 2016

    The Chancellor’s letter to the Bank of England setting the remit for the Monetary Policy Committee.

    • Updated:

    First published during the 2015 to 2016 Cameron Conservative government

  • Strengthening the incentive to save: consultation on pensions tax relief

    This consultation invites views on whether there is a case for reforming pensions tax relief.

    • Updated:

    First published during the 2015 to 2016 Cameron Conservative government

  • Vaccine research relief: expiry in 2017

    This tax information and impact note applies to companies that carry out R&D into prescribed types of vaccine and other medicine.

    • Updated:
  • VAT: overseas businesses and joint and several liability for online marketplaces

    The government has announced measures aimed at tackling rapidly growing online VAT evasion targeting overseas businesses and online marketplaces.

    • Updated: