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  • BEIS in the Spending Review 2021

    A summary of policies from the Department for Business, Energy and Industrial Strategy (BEIS) that are included in the government's Spending Review.

    • Updated:

    First published during the 2019 to 2022 Johnson Conservative government

  • Abolition of cross-border group relief

    This tax information and impact note is about the abolition of cross-border group relief and other related loss reliefs from 27 October 2021.

    • Updated:
  • Tonnage Tax reform

    This tax information and impact note details a package of measures to reform the UK’s tonnage tax regime.

    • Updated:
  • Amendments to the surcharge on banking companies

    This Tax Information and Impact Note sets out the rate of the surcharge on banking companies and the allowance above which banking companies pay the surcharge.

    • Updated:
  • VAT exemption for dental prostheses imports

    This Tax Information and Impact Note details a VAT exemption for the importation into the UK of dental prostheses.

    • Updated:
  • Taxation of securitisations and insurance-linked securities

    This Tax Information and Impact Note sets out a new HM Treasury power to make Stamp Duty and Stamp Duty Reserve Tax changes in relation to securitisation and insurance-linked securities arrangements.

    • Updated:
  • Temporary extension to road haulage cabotage

    This Tax Information and Impact Note sets outs an amendment to Vehicle Excise Duty legislation relating to the temporary extension to road haulage cabotage.

    • Updated:
  • Implementation of VAT rules in free zones

    This Tax Information and Impact Note sets out new rules for the implementation of VAT in free zones

    • Updated:
  • All schools and colleges to receive extra funding for catch up

    Every pupil in every school to benefit from significant new investment in education to help young people catch up on lost learning

    • Updated:

    First published during the 2019 to 2022 Johnson Conservative government

  • Power to make temporary modifications of taxation of employment income

    This tax information and impact note outlines a new power to make regulations to to make regulations to make temporary modifications to the Income Tax (Earnings and Pensions) Act 2003 in the event of a disaster or emergency …

    • Updated: