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This measure makes amendments to the Real Estate Investment Trust (REIT) regime to enhance its competitiveness.
This measure addresses the pensions tax and Corporation Tax consequences of court directed write-downs under proposed new section 377A of the Financial Services and Markets Act 2000 and any subsequent court-ordered variation…
This measure ensures that HMRC does not have little or no time in which to assess tax due, or taxpayers to claim allowable losses, where there is a delay between an unconditional contract being entered into and an asset bein…
This measure restricts charitable tax reliefs to UK charities and Community Amateur Sports Clubs (CASCs). This will stop EU and EEA charities and CASCs that HMRC has not previously accepted as qualifying for charitable relie…
This tax information and impact note details the legislative fix required as a consequence of having more than one rate of Corporation Tax, it will ensure companies with profits of £50,000 or less, which will be paying the S…
Legislation to define ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption.
This tax information and impact note is about changes to the R&D Tax reliefs.
This tax information and impact note is about Corporation Tax changes in response to the new international accounting standard for insurance contracts IFRS 17.
We welcome views on the Corporation Tax implications of the new international accounting standard for insurance contracts, IFRS 17.
This tax information and impact note is about making it mandatory to submit certain Corporate Interest Restriction reports electronically from 1 September 2022.
This tax information and impact note applies to regulated providers of Home Purchase Plans and peer-to-peer platforms facilitating alternative finance arrangements.
This guidance note is about the rules for the temporary extension of loss carry back for businesses.
This is a technical consultation, and we welcome views on these draft regulations which will amend definitions in the bank-specific tax rules.
This tax information and impact note applies to banking companies and groups that include a banking company, within the charge to Corporation Tax.
This tax information and impact note is about derivative contracts used to hedge foreign exchange risks relating to acquisitions or disposals of shareholdings.
This tax information and impact note is about draft legislative changes to the bank-specific taxes.
We welcome views on the potential design of the Making Tax Digital system for incorporated businesses and other organisations within the charge to Corporation Tax.
We welcome views on the opportunities and challenges of in-year calculation and payment for Income Tax Self Assessment and Corporation Tax for small companies.
This measure sets out legislation introduced to ensure Diverted Profits Tax legislation functions as intended and that customers are still able to make use of the relieving provisions set out in Finance At 2015.
This tax information and impact note is about the abolition of cross-border group relief and other related loss reliefs from 27 October 2021.
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