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This tax impact and information note is about changes to the anti-avoidance rule for share exchanges and reorganisations.
Who is likely to be affected Individuals, trusts and companies involved in…
1. Anti-avoidance: collective investment scheme reconstructions (1) TCGA…
This tax information and impact note is about technical amendments to the residence-based tax regime introduced in the Finance Act 2025.
Who is likely to be affected Individuals eligible for: Foreign Income and…
1 Non-resident, and previously non-domiciled individuals (1 ) Part 1 of…
This tax impact and information note is about introducing a process by which individuals will make a claim to Incorporation Relief.
Who is likely to be affected Individuals, partners in a partnership and…
This tax impact and information note is about various administrative changes to the rules for non-resident capital gains.
These measures exempt compensation payments made under the Capture Redress Scheme from Income Tax, Capital Gains Tax, Corporation Tax (where applicable) and National Insurance contributions from Inheritance Tax.
This measure is about the introduction of a revised tax regime for carried interest.
Screening Equality Impact Assessment for Capital Gains Tax rate change.
This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes.
This tax information and impact note explains the reduction in the Investors’ relief lifetime limit announced at Autumn Budget 2024.
This measure explains the abolishment of the furnished holiday lettings (FHL) tax regime from April 2025.
This measure is about changes to the rates of Capital Gains Tax that apply to disposals of assets, other than residential properties and carried interest.
This tax information and impact note is about changes to the taxation of capital gains on assets that have been contributed to a Limited Liability Partnership (LLP) that liquidates.
In November 2023 the previous government announced its intention to implement the Organisation for Economic Co-operation and Development amendments to the Common Reporting Standard. At Spring Budget 2024 a consultation was l…
In November 2023, the previous government announced its intention to implement the Organisation for Economic Co-operation and Development Cryptoasset Reporting Framework. At Spring Budget 2024 a consultation was launched see…
Consultation on the UK implementation of the OECD Cryptoasset Reporting Framework and amendments to the Common Reporting Standard, seeking views on extension to domestic reporting.
This measure is about changes to the tax rules that apply to alternative finance.
The government is consulting on proposals to reform the tax treatment of alternative refinancing arrangements.
This measure increases the rates of Capital Gains Tax on carried interest.
Screening equality impact assessment for HMRC's Qualifying Asset Holding Companies project.
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.
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