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Closed: Call for proposals by 9 February 2024 for the design and construction of a pilot investment index to mobilise private capital through listed investment products.
Experimental estimates of investment in intangible assets in the UK from 1997 to 2021, presented by asset category and industrial sector.
The effect of receiving income from land and buildings on an Authorised Investment Fund which otherwise qualifies to make an Interest Distribution.
Legislation to define ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption.
Tax and reporting rules for employers who make assets available to employees
Find out if your social enterprise meets the conditions of the social investment tax relief (SITR) scheme for investments made on or before 5 April 2023.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Find out how to claim input tax on funded pension scheme expenditure for both employers and trustees.
This Tax Information and Impact Note is about Authorised Investment Funds which mainly invest in assets generating interest returns and income from property to distribute to investors.
Guidance and forms covering investment schemes. Including venture capital schemes, collective investment schemes and community investment tax relief.
Detailed breakdown of business investment by industry and asset, in current prices and chained volume measures, non-seasonally adjusted and seasonally adjusted, UK.
We welcome views on the inclusion of cryptoassets in the Investment Transactions List of asset types used for the purposes of the Investment Manager Exemption (IME) and certain fund tax regimes.
BIS research paper number 74.
This guidance helps developers of new build downstream gas and electricity infrastructure to understand the scope of the National Security and Investment Act 2021.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.
This consultation seeks views on proposals and draft regulations to improve the accessibility of illiquid assets for defined contribution pension schemes.
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