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This measure is about repayment interest for Alcohol Duty aiming to compensate businesses fairly when they overpay.
Who is likely to be affected This affects those who pay and claim바카라 사이트¦
This measure is about amending existing Enterprise Management Incentives and Company Share Option Plan agreements to include PISCES, a new type of stock market.
Who is likely to be affected Employers intending to use a Private바카라 사이트¦
1 CSOP schemes and EMI: PISCES shares (1) If 바카라 사이트” (a) a share option is바카라 사이트¦
This measure is about the amendments being made to the Multinational Top-up Tax and Domestic Top-up Tax, which were brought in as part of the UK's implementation of Pillar 2.
Who is likely to be affected Multinational groups with annual global바카라 사이트¦
1 Pillar two Schedule 1 contains amendments to F(No.2)A 2023 relating to바카라 사이트¦
These measures introduce the draft legislation for Making Tax Digital for Income Tax and penalty reform.
This measure is about an amendment to the Research and Development (R&D) tax relief rules for companies with a registered office in Northern Ireland.
This brief explains how certain cooking alcohols with 5% alcohol by volume (ABV) or less are treated for alcohol duty following a recent tribunal decision.
This tax information and impact note is about updated rules for the Organisation for Economic Co-operation and Development바카라 사이트™s Common Reporting Standard (CRS).
This brief provides information about changes to VAT deduction on the management of pension funds.
Direction to extend the deadline for submitting a final VAT return.
This brief provides information about the VAT treatment update for supplies by charities and qualifying bodies related to fundraising events, following the Upper Tribunal decision in January 2025.
These principles underpin the government바카라 사이트™s approach to delivering tax policy changes through the single major fiscal event cycle, and how it will engage with stakeholders during tax policy development.
This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
This tax and information note is about legislation that allows HMRC to give a business more time to submit its final VAT return.
This consultation proposes a new, single remote (e.g. online) gambling duty. Remote operators would no longer have to comply with up to three separate taxes.
The government has published a consultation on reform of Landfill Tax. The consultation seeks views proposals aimed at supporting the government바카라 사이트™s ambition to transition to a more circular economy, simplifying the tax and re바카라 사이트¦
This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax.
HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).
We welcome views on these proposals to reform the UK바카라 사이트™s transfer pricing, permanent establishment and Diverted Profits Tax rules.
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