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Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.
Seeking views on additional measures to support individuals and businesses affected by local air quality plans for nitrogen dioxide (NO2), including Clean Air Fund proposals.
This position paper sets out the government’s view on the challenges posed by the digital economy for the corporate tax system and its preferred solutions.
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