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This measure makes changes to improve the operation of the genuine diversity of ownership condition in several tax regimes.
This tax information and impact note sets out the temporary extension to the higher rates for the cultural reliefs.
This measure sets out changes that will make sure the conditions to be a qualifying asset holding company better align with the intended scope of the regime.
This measure places a duty on HMRC to make top-up payments to individuals who save into an occupational pension under net pay arrangements, if their total taxable income is below the personal allowance.
This measure makes changes to the legislation dealing with the re-insurance of a category of long-term insurance business.
This measure consolidates four existing Automatic Exchange of information (AEOI) powers into one provision and provides a technical amendment to the OECD Mandatory Disclosure Rules power
This tax information and impact note details the two year extension to the Museums and Galleries Exhibition Tax Relief (MGETR) sunset clause.
This tax information and impact note is about review and appeal rights for HMRC decisions to require certain customs guarantees.
This measure introduces changes to Income Tax and Inheritance Tax legislation to make sure assets transferred to the reclaim fund which are subsequently returned, receive the correct tax treatment.
This tax information and impact note is about changes to the Company Share Option Plan rules
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 tax information and impact note is about the introduction of an 80% investment allowance in the Energy Profits Levy for qualifying expenditure on decarbonising upstream oil and gas production.
This tax information and impact note outlines Vehicle Excise Duty rates for cars, vans, motorcycles, and motorcycle trade licences from 1 April 2023.
This measure introduces two new destination bands and rates for the tax year 2023 to 2024.
This measure allows special tax sites to be designated in Investment Zones.
This tax information and impact note details the extension to the 100% first-year allowance for qualifying expenditure on electric vehicle charge-point equipment
This tax information and impact note is about introducing a new reformed HGV levy from August 2023, following the end of levy suspension period.
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
This tax information and impact note outlines the introduction of full expensing for companies investing in plant and machinery from 1 April 2023 until 31 March 2026.
This tax information and impact note details new legislation that will enable HMRC to grant Advance Valuation Rulings to customers importing goods into the UK. Advance Valuation Rulings are written decisions made by customs…
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