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This measure widens the scope of Capital Gains Tax relief on loans to traders.
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 introduces new sanctions regarding post duty point dilution
This measure tackles the small minority of taxpayers who unfairly seek to reduce their tax bill by misusing the insolvency of companies.
This measure introduces some minor technical and procedural amendments to the General Anti-Abuse Rule (GAAR) to ensure it operates effectively.
This measure relates to the definition of excluded property when assets are added to trusts.
This measure gives medical courier charities (also known as blood bikes) an exemption from Vehicle Excise Duty from April 2020.
This measure introduces a new provision for voluntary office holders.
This measure outlines the tax treatment of Kindertransport Fund payments.
This measure confirms the basis for measuring the carbon dioxide (CO2) emissions figure for company car tax purposes.
This measure clarifies the rules when adopting the new lease accounting standard.
This measure confirms the basis for measuring the carbon dioxide (CO2) emissions figure for Vehicle Excise Duty.
This measure introduces a new Digital Services Tax from April 2020.
This tax information and impact note explains changes to the reduced rate for energy-saving materials.
We are seeking views on draft legislation that amends the scope of the reduced rate for energy-saving materials to ensure consistency with EU law.
This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.
We would like your views on the draft secondary legislation to implement track and trace and security features for tobacco products in the UK as required by the Tobacco Products Directive.
This Tax Information and Impact Note is about a new tax relief, the Structures and Buildings Allowance, for businesses incurring qualifying expenditure on new structures and buildings on or after 29 October 2018.
The measure will introduce a reverse charge for supplies of renewable energy certificates.
This brief will explain how the domestic reverse charge will operate.
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