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This tax information and impact note explains the reduction in the Investors’ relief lifetime limit announced at Autumn Budget 2024.
Who is likely to be affected Individuals who dispose of shares in unlisted…
Draft Finance Bill Measures 1 Main rates of CGT for gains other than…
This measure explains the abolishment of the furnished holiday lettings (FHL) tax regime from April 2025.
Who is likely to be affected Individuals, corporates, and trusts who…
1 Commercial letting of furnished holiday accommodation Schedule 1…
The government is grateful to all those who responded to the publication…
This measure is about changes to the rates of Capital Gains Tax that apply to disposals of assets, other than residential properties and carried interest.
Who is likely to be affected Individuals, trustees and personal…
This tax information and impact note is about changes to the taxation of capital gains on assets that have been contributed to a Limited Liability Partnership (LLP) that liquidates.
In November 2023 the previous government announced its intention to implement the Organisation for Economic Co-operation and Development amendments to the Common Reporting Standard. At Spring Budget 2024 a consultation was l…
In November 2023, the previous government announced its intention to implement the Organisation for Economic Co-operation and Development Cryptoasset Reporting Framework. At Spring Budget 2024 a consultation was launched see…
Consultation on the UK implementation of the OECD Cryptoasset Reporting Framework and amendments to the Common Reporting Standard, seeking views on extension to domestic reporting.
This measure is about changes to the tax rules that apply to alternative finance.
The government is consulting on proposals to reform the tax treatment of alternative refinancing arrangements.
This measure increases the rates of Capital Gains Tax on carried interest.
Screening equality impact assessment for HMRC's Qualifying Asset Holding Companies project.
This measure makes changes to the rules that apply to transfers of assets between spouses and civil partners who are in the process of separating.
This measure ensures that HMRC does not have little or no time in which to assess tax due, or taxpayers to claim allowable losses, where there is a delay between an unconditional contract being entered into and an asset bein…
This measure creates a UK-wide level playing field for limited liability partnerships and Scottish Partnerships and was originally announced at Tax Administration and Maintenance Day 2021.
This measure makes changes so that non-domiciled individuals pay tax on value built up on UK company securities in the UK, even when those securities are exchanged for securities in an offshore holding company.
This tax information and impact note is about reducing the Capital Gains Tax annual exempt amount.
In line with the agreement on a 2 Pillar solution to reform the international tax system, this measure will help to ensure multinational enterprises operating within the UK pay a global minimum level of tax.
This tax information and impact note applies to regulated providers of Home Purchase Plans and peer-to-peer platforms facilitating alternative finance arrangements.
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