HMRC launches IR35 review
Consultation will focus on risks of double taxation.
Digital services tax risks becoming permanent
The DST raised 30% more than expected in its first year.
Full expensing introduced for companies from 2023-26
Companies will be able to deduct 100% of qualifying investments.
Tax breaks for startups face withdrawal
SEIS, EIS and VCTs could close in 2025.
Trade associations call for green super deduction
Experts hope tax breaks would encourage SMEs to invest in net zero.