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At the Growth Plan statement on Friday 23 September 2022 the Chancellor announced changes to the Stamp Duty Land Tax in England and Northern Ireland.
First published during the 2022 Truss Conservative government
Direction for customers and agents submitting Corporate Interest Restriction notices and returns, setting out HMRC approved methods of delivery.
This measure introduces changes to the Research and Development Tax Relief entitlement and processes.
This measure sets out new transfer pricing documentation requirements for the largest UK businesses to retain, and produce upon request, a master file, local file and summary audit trail.
This measure introduces a minor change to the Soft Drinks Industry Levy.
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 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.
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 prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
The government is consulting on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority and also to the sellers.
We welcome views on the Corporation Tax implications of the new international accounting standard for insurance contracts, IFRS 17.
Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2021-2022.
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note is about the introduction of the Energy (Oil and Gas) Profits Levy Bill.
The government is seeking your views on draft legislation for the Energy (Oil and Gas) Profits Levy ahead of the publication of the Bill.
This tax information and impact note is about making it mandatory to submit certain Corporate Interest Restriction reports electronically from 1 September 2022.
Recent developments and planned negotiations on Double Taxation Agreements (DTA).
This tax information and impact note applies to corporate purchasers of property in England and Northern Ireland that is liable to Stamp Duty Land Tax (SDLT).
HMRC welcomes views on draft regulations that would allow documents to be served at a company’s registered address and the address provided on the Stamp Duty Land Tax return.
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