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These measures introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.
This measure introduces changes to Income Tax and Inheritance Tax legislation to make sure assets transferred to the reclaim fund which are subsequently returned, receive the correct tax treatment.
This measure introduces a minor change to the Soft Drinks Industry Levy.
This measure creates a UK-wide level playing field for limited liability partnerships and Scottish Partnerships and was originally announced at Tax Administration and Maintenance Day 2021.
This measure sets out changes that will make sure the conditions to be a qualifying asset holding company better align with the intended scope of the regime.
This measure introduces 2 new destination bands and rates for the tax year 2023 to 2024.
This measure intends to clarify the tax treatment of payments received under the Lump Sum Exit Scheme.
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
This measure introduces a new approvals framework for aerodromes that are not designated customs and excise airports.
In line with the agreement on a 2 Pillar solution to reform the international tax system, this measure will help to ensure multinational enterprises operating within the UK pay a global minimum level of tax.
This measure extends existing tax checks for taxi and scrap metal licences in England and Wales to licences in Scotland and Northern Ireland.
This measure makes changes to the rules that apply to transfers of assets between spouses and civil partners who are in the process of separating.
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
An overview of the UK’s emerging approach.
First published during the 2019 to 2022 Johnson Conservative government
The UK’s objectives in trade negotiations with Israel.
Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2021-2022.
A response by the government to the independent review of destination management organisations (DMOs) in England.
The government's summary of a proposed delegated regulation which makes a series of changes to detailed specifications in the 'framework' regulation 2018/858.
Statement of changes to the immigration rules published on 20 July 2022.
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