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This legislation removes the Income Tax reliefs on the receipt or buy-back of shares issued to an employee under an employee shareholder agreement made on or after 1 December 2016.

• Updated: 23 November 2016

As part of a review into supporting English regional airports from the impact of APD devolution, this paper explores three options in detail.

• Updated: 9 December 2016

First published during the 2015 to 2016 Cameron Conservative government

This technical note clarifies certain aspects of the measure introduced at Autumn Statement 2016 to reduce administration costs for participators in the Petroleum Revenue Tax (PRT) regime.

• Updated: 23 November 2016

The Charter for Budget Responsibility sets out the government鈥檚 approach to fiscal policy and management of the public finances.

• Updated: 17 January 2017

First published during the 2016 to 2019 May Conservative government

This tax information and impact note gives guidance on non-domiciled as UK domiciled for tax purposes.

• Updated: 5 December 2016

This tax information and impact note provides the government with a power to update the list of specified permitted property by regulations.

• Updated: 5 December 2016

This tax information and impact note is about HMRC's additional powers to stop Excise Duty evasion on tobacco products through control of tobacco product manufacturing machinery.

• Updated: 25 January 2018

This tax information and impact note reforms the relief on adapted motor vehicles for disabled wheelchair users in order to clarify the legislation and reduce fraudulent use of the relief and tax avoidance.

• Updated: 5 December 2016

This draft legislation explains simplifying the Income Tax and National Insurance treatment of payments derived from sporting testimonials.

• Updated: 5 December 2016

This tax information and impact note explains company car tax for ultra low emission cars.

• Updated: 5 December 2016