Stamp duty land tax: Current situation and developments since 2020
This briefing explains the current rates of stamp duty land tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.
Documents to download
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Business Expansion Scheme (75 KB , PDF)
Documents to download
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Business Expansion Scheme (75 KB , PDF)
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Impact of AI on intellectual property
There will be a Westminster Hall debate on the impact of artificial intelligence (AI) on intellectual property at 2:30pm on 23 April 2025. The debate will be opened by James Frith MP.
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An introduction to UK taxes
Find out about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of advice for taxpayers.
