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This Tax Information and Impact Note sets out the rate of the surcharge on banking companies and the allowance above which banking companies pay the surcharge.
This Tax Information and Impact Note details legislation introduced in response to the new international accounting standard for insurance contracts.
This tax information and impact note sets out the temporary increase the headline rates of relief for the cultural reliefs.
This tax information and impact note clarifies certain rules for the Theatre, Orchestra, and Museums and Galleries Exhibition Tax reliefs.
This tax information and impact note details the extension to Museum and Galleries Exhibition Tax Relief sunset clause.
This tax information and impact note details a package of measures to reform the UK’s tonnage tax regime.
This tax information and impact note outlines the amendments to the reform of loss relief rules for Corporation Tax.
This measure introduces a legislative change to the hybrid and other mismatches rules.
This measure introduces a limit to prevent the abuse of Research and Development (R&D) tax relief for SMEs.
This tax information and impact note is about the tax deductibility of business rates repayment.
This tax information and impact note is about a temporary extension to carry back of trading losses.
This tax information and impact note is about Corporation Tax changes to the hybrid and mismatches regime.
This tax information and impact note is about the Corporation Tax charge and rate for the financial years beginning 1 April 2022 and 1 April 2023, and the Small Profits Rate and Marginal Relief for the financial year beginni…
This measure introduces a temporary 130% super-deduction for main rate assets, and a temporary 50% first-year allowance for special rate assets.
This tax information and impact note is about the new exemption for Northern Ireland Housing Executive.
This tax information and impact note is about changes to Corporation Tax loss relief rules.
This measure deals with changes to legislation in Finance Act 2016 on profits from trading in and developing land.
This is HM Revenue and Customs' initial equality impact assessment.
This measure introduces a series of amendments to the hybrid and other mismatches regime.
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