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This measure provides details on the requirement for tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards from 1 April 2026.
Who is likely to be affected The measure will affect tax advisers who鈥�
PART 1 TAX ADVISERS: REGISTRATION 1 Meaning of 鈥渢ax adviser鈥� (1) In this鈥�
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 Private鈥�
1 CSOP schemes and EMI: PISCES shares (1) If 鈥� (a) a share option is鈥�
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 global鈥�
1 Pillar two Schedule 1 contains amendments to F(No.2)A 2023 relating to鈥�
This measure introduces draft legislation to make recruitment agencies or end clients accountable for Pay As You Earn (PAYE) on payments to workers supplied through umbrella companies.
This measure is about the introduction of a revised tax regime for carried interest.
This measure is about reforms to strengthen HMRC鈥檚 ability to act against tax advisers who facilitate non-compliance.
This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market.
This consultation explores options to enhance HMRC鈥檚 powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client鈥檚 tax affairs.
The government is seeking views on a range of new measures to close in on promoters of tax avoidance.
These measures introduce the draft legislation for Making Tax Digital for Income Tax and penalty reform.
This call for evidence seeks to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated.
This measure is about changes to the charity tax rules for tainted donations, approved charitable investments and attributable income for charities and community amateur sports clubs (CASCs).
This consultation seeks views on opportunities for improving the quality of data acquired under HMRC鈥檚 bulk data gathering powers for tax administration.
This measure details amendments to existing legislation, to make sure all border locations are responsible for providing and funding their own customs infrastructure.
We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits.
We welcome views on the technical application of upcoming changes to agricultural property relief and business property relief to property settled into trust.
This measure is about improving the quality of data collected under HMRC鈥檚 bulk data gathering powers for tax administration.
This measure will bring unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027.
These measures are about the impacts of new proposals to close in on promoters of marketed tax avoidance.
This measure reforms agricultural property relief and business property relief from Inheritance Tax.
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