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This tax information and impact note is about reforms to UK law relating to Capital Gains Tax relief for gifts of business assets.
This tax information and impact note is about the introduction of e-invoicing requirements for VAT invoices (including public bodies) from April 2029.
The measure is about the Securities Transfer Tax that will apply on the transfer of securities and replace Stamp Duty and Stamp Duty Reserve Tax.
This measure addresses the rights in relation to exploration and exploitation activities in the UK Continental Shelf.
This measure is about the UK implementation of the Side-by-Side package and amendments being made to Multinational Top-up Tax and Domestic Top-up Tax.
This measure is about changes to the publishing details of deliberate defaulters policy.
This measure introduces draft legislation on new requirements to correct inaccuracies in returns and documents provided to HMRC.
This measure is about the treatment of certain disposals involving cryptoasset loans and liquidity pools for Capital Gains Tax.
This measure is about the changes to the reporting of certain benefits in kind from April 2027.
This tax information and impact note explains the reduced Lifetime ISA withdrawal charge for first-time buyers purchasing a property above the property price cap.
This measure reforms the taxation of foreign permanent establishments, making the elective exemption regime that applies to their profits and losses mandatory for Corporation Tax.
This tax information and impact note is about changes to the VAT Act 1994 which are required because NHS England will be abolished in 2027.
The measure introduces a modern, fair and effective Individual Savings Account (ISA) compliance framework that supports digital reporting and makes sure the ISA system operates as intended.
This tax information and impact note is about a change that clarifies when a company that is not a life insurance company can claim a partial Corporation Tax exemption on a payout from an investment life insurance contract.
This tax information and impact note provides details on changes to Alcohol Duty rates.
This tax information and impact note is about the High Value Council Tax Surcharge, a new annual charge on owners of residential property in England worth £2 million or above.
This measure will treat eligible stablecoins more like money for tax purposes.
This tax information and impact note is about changes to the Remote Gaming Duty rules for restricted plays (commonly known as freeplays), prizes and tournaments.
This tax information and impact note is about trusts that become UK resident when a trustee moves to the UK.
This tax information and impact note is about changes to how Income Tax is charged on certain pension lump sum death benefits paid above the deceased member’s available lump sum and death benefit allowance.
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