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Apprenticeship levy reforms

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Capital allowances - first year allowance for electric vehicle charge points

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Capital allowances – new Structures and Buildings Allowance

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Capital allowances – Temporary increase of the Annual Investment Allowance

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Capital allowances - withdrawal of enhanced allowances

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Capital allowances reduction of rate of special writing down allowance

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Changes to entrepreneurs’ relief

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Climate change levy - rebalancing the main rates

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Energy tax – carbon price support and carbon pricing following EU exit

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HMRC tax collection powers in distress and insolvent situations

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