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This measure introduces new legislation for the Optional Remuneration Arrangements (OpRA) rules.
This measure introduces legislation to exempt employees workplace charging of all-electric and plug-in hybrid vehicles from Income Tax and National Insurance contributions.
This measure changes legislation so non-resident companies with a UK property business will be chargeable to Corporation Tax and not Income Tax.
This measure deals with avoidance schemes where UK traders and professionals avoid UK tax.
This measure provides legislation for HM Treasury to make regulations for certain information to be notified to HMRC by individuals and businesses.
This measure deals with changes to the Hybrid and other mismatches legislation in Part 6A TIOPA 2010.
This measure is about the implementation of an EU directive on the VAT treatment of vouchers.
This measure reduces the time limit to file a Stamp Duty Land Tax (SDLT) return and pay the tax due to 14 days.
This measure deals with changes to the UK rules concerning exit charges on certain unrealised profits or gains.
This measure deals with changes to the late payment penalty regime following consultation.
This measure is about the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions.
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 measure amends legislation after the introduction of International Financial Reporting Standard 16 (IFRS 16), a new accounting standard for leasing.
This measure deals with the changes that will affect taxpayers who submit Income Tax Self Assessment and VAT Returns late.
This measure amends part 10 of the Taxation (International and Other Provisions) Act 2010.
This measure abolishes receipt checking by employers when they reimburse benchmark scale rate, overseas scale rates, or qualifying expenses incurred travelling to work.
This measure increases the offshore non-compliance tax assessment time limit to 12 years involving Income Tax, Capital Gains Tax and Inheritance Tax.
This measure is about disposals of interest in non-residential UK property and changes to payments on account for Capital Gains Tax to within 30 days of the sale or disposal of a residential property.
This measure makes sure that stamp taxes are not chargeable on exercise of resolution powers under the UK special resolution regime.
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