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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.
Summary Subject of this consultation The subject of this consultation is…
The government is consulting on proposals to reform the tax treatment of alternative refinancing arrangements.
First published during the 2022 to 2024 Sunak Conservative government
Screening equality impact assessment for HMRC's Qualifying Asset Holding Companies project.
Project objectives Finance Act 2022 introduced a new regime for the…
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.
This tax information and impact note applies to individuals who receive payments from non-resident trusts.
A technical consultation on the Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022.
This tax information and impact note is about the measure to introduce a Capital Gains Tax exemption for payments made under the London Capital and Finance Compensation Scheme.
This tax information and impact note details the change to the time limit for making Capital Gains Tax payments on property disposals.
This second report considers key practical, technical and administrative Capital Gains Tax issues.
This tax information and impact note is about Capital Gains Tax relief for gifts of business assets.
This tax information and impact note is about maintaining the Capital Gains Tax annual exempt amount.
This new report highlights ways Capital Gains Tax can distort behaviour, and sets out a framework of policy choice about the design of the tax for government.
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