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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.
This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.
This Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.
This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.
Employee shareholder status: Capital Gains Tax exemption, income tax and National Insurance Contributions treatment
Offshore penalties: updating territory designations
Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.
Self assessment enquiries and Capital Gains Tax valuations.
Compulsory acquisition of freehold or extension of lease by tenant.
Valuation of assets in respect of which Capital Gains Tax gifts holdover relief is claimed.
Accident insurance policies - chargeable events and gains on policies of life insurance.
Discovery assessments.
Losses on irrecoverable loans in the form of qualifying corporate bonds: loss on early redemption.
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