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Screening equality impact assessment for HMRC's Qualifying Asset Holding Companies project.
Tax policy announcements at Budget 2021.
Tax policy announcements at Spring Budget 2023.
This measure introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.
This measure changes the tax treatment of collective money purchase schemes in winding up.
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 tax information and impact note is about the removal of a taxpayer’s ability to legally assign to a third party their income tax repayments
This tax information and impact note is about clarifying that payments made under the Engagement and Advancement strands of the Welsh Government’s Jobs Growth Wales plus scheme are exempt from Income Tax, with retrospective …
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 intends to clarify the tax treatment of payments received under the Lump Sum Exit Scheme.
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 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 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 allows special tax sites to be designated in Investment Zones.
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 a new power that enables the tax treatment of new payments or new top-up welfare payments, introduced by the devolved administrations to be confirmed as taxable social security i…
This tax information and impact note is about an increase in qualifying care relief for foster carers and other types of shared lives carers.
This measure prevents trustees and personal representatives of estates having to report small amounts of income tax to HMRC and simplifies how estate beneficiaries are taxed.
We welcome views on legislative proposals to remove trusts and death estates with small amounts of income from Income Tax.
This tax information and impact note introduces a range of free-standing amendments to Individual Savings Accounts (ISA) and Child Trust Funds legislation.
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