Policy papers and consultations

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.

• From: HM Revenue & Customs
• Updated: 20 July 2022

• Capital Gains Tax: Allowing relief on disposals of joint interests in land and private residences for limited liability partnerships and Scottish partnerships

  Who is likely to be affected Members in Limited Liability Partnerships…

• Draft legislation accessible version

  1 Relief on disposal of joint interests in land (1) In section 248A of…

This Tax Information and Impact Note is about further changes to the taxation of UK property income for non-UK resident companies.

• From: HM Revenue & Customs
• Updated: 11 March 2020

• Changes to Corporation Tax for non-UK resident companies with UK property income

  Who is likely to be affected Non-UK resident companies with UK property…

This Tax Information and Impact Note is about changes to Offshore Receipts in respect of Intangible Property (ORIP).

• From: HM Revenue & Customs
• Updated: 14 October 2019

• Income Tax: Offshore Receipts in respect of Intangible Property

  Who is likely to be affected Large multinational groups that hold…

We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.

• From: HM Revenue & Customs
• Updated: 4 February 2019