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Changes to the reform of loss relief rules for corporation tax

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Coronavirus Job Retention Scheme

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Electronic sales suppression

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Extension of annual investment allowance

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Extension to the temporary reduced rate of VAT for the tourism and hospitality sector

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Furnished Holiday Lettings tax regime abolished from 6 April 2025

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Gaming duty

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Interest harmonisation and reform of penalties for late submission and late payment

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Investment in HMRC Debt Management capability

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IR35 – technical change

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