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  • Preventing abuse of the research and development tax relief for small and medium-sized enterprises: Budget 2018 brief

    The Budget has announced that the amount a loss-making company can receive in R&D tax credits will be capped at three times its total Pay as you Earn and National Insurance contributions liability.

    • Updated:

    First published during the 2016 to 2019 May Conservative government

  • Private residence relief: Budget 2018 brief

    Budget 2018 announced changes to two of the ancillary reliefs in Private Residence Reliefs, specifically those that that provide relief on rented property and on gains made in the final period of ownership, regardless of occ…

    • Updated:

    First published during the 2016 to 2019 May Conservative government

  • VAT, Air Passenger Duty and Tourism in Northern Ireland

    The government is seeking evidence on the impact of VAT and APD on tourism in Northern Ireland.

    • Updated:

    First published during the 2016 to 2019 May Conservative government

  • Encouraging innovation in regulated utilities

    Seeking views on how to encourage further innovation in the utilities sectors.

    • Updated:

    First published during the 2016 to 2019 May Conservative government

  • Ensuring tenants’ access to gigabit-capable connections

    The Department for Digital, Culture, Media and Sport is seeking views on proposals to make it easier for commercial and residential tenants to access high quality and reliable broadband.

    • Updated:

    First published during the 2016 to 2019 May Conservative government

  • Private shared homeownership: call for proposals

    Seeking proposals from private investors, delivery organisations or partnerships between them to provide new routes into affordable homeownership.

    • Updated:

    First published during the 2016 to 2019 May Conservative government

  • Government’s interim response to the National Infrastructure Assessment

    The government has published the interim response to the National Infrastructure Commission’s flagship assessment of the UK’s long-term infrastructure needs.

    • Updated:

    First published during the 2016 to 2019 May Conservative government

  • Our Plan for the high street: Budget 2018 brief

    The Budget announces Our Plan for the High Street, including a business rates discount and a Future High Streets Fund.

    • Updated:

    First published during the 2016 to 2019 May Conservative government

  • Avoidance, evasion and unfair outcomes package: Budget 2018 brief

    The government has announced a package of measures to tackle tax avoidance, evasion and unfair outcomes. The package will raise £2.1 billion by 2023/24.

    • Updated:

    First published during the 2016 to 2019 May Conservative government

  • Employment allowance: Budget 2018 brief

    The Budget has announced that the Employment Allowance will be targeted in future.

    • Updated:

    First published during the 2016 to 2019 May Conservative government