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This tax information and impact note applies to individuals underwriting at Lloyd's and individual partners in Lloyd's partnerships.
This tax information and impact note applies to individuals considering the acquisition of shares in unlisted trading companies.
This tax information and impact note applies to individuals, trusts and personal representatives who pay Capital Gains Tax.
This tax information and impact note applies to individuals who realise gains on a disposal of a private asset, used in a business carried on by their partnership or company when they retire or reduce their participation in …
This applies to individuals (including partners in a firm) who transfer their business to a close company and become or remain a participator in the acquiring company.
This tax information and impact note applies to individuals and trustees who realise gains on shares in a company which invests in a joint venture company.
This legislation applies to individuals who are currently non-UK domiciled but will be deemed UK domiciled for Income Tax and Capital Gains Tax purposes
This applies to non-UK resident persons that own UK residential property.
Partnerships.
An order designating Eurex Deutschland as a recognised futures exchange for the purposes of the Taxation of Chargeable Gains Act 1992.
This Tax Information and Impact Note is about Entrepreneur`s Relief (ER) and changes to the associated disposal rules.
This Tax Information and Inmpact Note amends Section 45 of the Taxation of Chargeable Gains Act 1992 about the Capital Gains Tax (CGT) exemption for gains accrued on the disposal of certain wasting assets.
This Tax Information and Impact Note will deny Entrepreneurs Relief (ER) on disposals of shares in a company that is not a trading company in its own right.
This Tax Information and Impact Note is about enlarging the social investment tax relief scheme.
This Tax Information and Impact Note is about allowing Entrepreneurs' Relief on deferred gains.
This Tax Information and Impact Note is about changes to the threshold amount for Annual Tax on Enveloped Dwellings (ATED).
This Tax Information and Impact Note is about Capital Gains Tax and non-residents with UK property.
Draft regulations to exclude certain shares issued as a result of a merger between 2 or more Venture Capital Trusts from the provisions on returns of capital introduced by Finance Act 2014.
This draft legislation is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
This Tax Information and Impact Note is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
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