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This tax information and impact note 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.
This Roadmap sets out the government’s plans on Corporation Tax, including commitments to key features of the system and highlights several areas where the government will be exploring change. 
This measure is about changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts.
This tax information and impact note details the increase in Landfill Tax rates for 2025 to 2026.
This measure is about changes affecting the taxation of non-UK domiciled individuals.
The Chancellor has announced 40,000 more appointments each week to cut NHS waiting lists.
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…
Explaining the government’s new fiscal framework and rules.
The Charter for Budget Responsibility sets out the government’s approach to fiscal policy and management of the public finances.
This paper provides further information about the government's Budget announcement that it will legislate to change who has responsibility to account for Pay As You Earn where an umbrella company is used in a labour supp…
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