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This measure introduces two technical changes to the Corporate Interest Restriction.
We welcome views on draft legislation to introduce rules on the taxation of coronavirus (COVID-19) business support grants.
This Tax Information and Impact Note is about a new rule relating to bank surcharge rules for intra-group transfers of capital losses.
This Tax Information and Impact Note is about the Corporation Tax treatment of intangible fixed assets from 1 July 2020.
This Tax Information and Impact Note is about the treatment of certain limited liability partnerships for Income Tax, Capital Gains Tax and Corporation Tax.
This Tax Information and Impact Note is about further changes to the taxation of UK property income for non-UK resident companies.
This Tax Information and Impact Note is about changes to the main rate of Corporation Tax from 1 April 2020.
This measure deals with the deferral of Corporation Tax payments in certain circumstances for EU group asset transfers.
This Tax Information and Impact Note is about new rules for the Corporate Tax Corporate Capital Loss Restriction from 1 April 2020.
This Tax Information and Impact Note is about the change to the rate of Research and Development Expenditure Credit.
This document consults on all aspects of Corporate Capital Loss Restriction.
First published during the 2016 to 2019 May Conservative government
This measure widens the scope of Income Tax and Corporation Tax share loss relief.
This measure introduces corporate capital loss restriction rules for chargeable gains accruing on or after 1 April 2020 for companies chargeable to Corporation Tax.
This measure clarifies the rules when adopting the new lease accounting standard.
A consultation on the secondary legislation to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions.
HMRC is seeking comments on this draft guidance about the Corporation Tax treatment of insurance companies writing life assurance and other long-term insurance business.
This tax information and impact note details changes to the de-grouping charge for Corporation Tax intangibles.
This tax information and impact note deals with changes to the taxation of capital gains accruing to non-UK residents.
This technical note explains the application of the non-resident capital gains rules to collective investment vehicles and investors in those vehicles.
This tax information and impact note explains new legislation dealing with tax avoidance involving profit fragmentation
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