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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.
Who is likely to be affected Members in Limited Liability Partnerships…
1 Relief on disposal of joint interests in land (1) In section 248A of…
This tax information and impact note details changes to the Dormant Assets Scheme.
Who is likely to be affected Individuals who have identified assets that…
This tax information and impact note is about the increase to the minimum qualifying period for Entrepreneurs’ Relief.
This tax information and impact note details new tests to the definition of a personal company for entreprenuers' relief.
We are inviting views on the scheme for making payments on account of Capital Gains Tax when disposing of residential property.
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.
Partnerships.
This Tax Information and Impact Note is about Capital Gains Tax and non-residents with UK property.
This Tax Information and Impact Note is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.
This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.
List of obsolete Statements of Practice for Capital Gains (individuals and companies).
Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.
Corporation Tax Self Assessment enquiries and chargeable gains valuations.
Discovery assessments.
Double taxation relief: chargeable gains.
Partnership: assets owned by a partner.
Company liquidations: shareholders' Capital Gains Tax.
Part disposals of land.
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