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This tax information and impact note deals with the introduction of legislation to provide for submission of voluntary tax returns to be treated the same as those submitted following to a statutory notice to file.
This tax information and impact note details the Consumer Price Index increase in the annual exempt amount for the tax year 2019 to 2020.
This measure allows individuals whose shareholding is ‘diluted’ below the 5% threshold as a result of a new share issue to obtain relief for gains up to that time.
This measure deals with the deferment of payment of Capital Gains Tax by certain UK resident trusts or non-UK resident individuals who trade through a UK branch.
This tax information and impact note deals with changes to the carried interest rules for Capital Gains Tax announced at Autumn Budget 2017.
This measure deals with changes to the treatment of depreciatory transactions in a group of companies announced at Autumn Budget 2017.
This tax information and impact note deals with the removal of indexation allowance for corporate capital gains announced at Autumn Budget 2017.
This legislation removes the Income Tax reliefs on the receipt or buy-back of shares issued to an employee under an employee shareholder agreement made on or after 1 December 2016.
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.
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