Policy papers and consultations

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Qualifying Asset Holding Companies

Screening equality impact assessment for HMRC's Qualifying Asset Holding Companies project.
- From: HM Revenue & Customs
- Updated: 6 April 2023
- Qualifying Asset Holding Companies screening equality impact assessment
  Project objectives Finance Act 2022 introduced a new regime for the…
Draft regulations: derivatives used to hedge foreign exchange risks in share transactions

A technical consultation on the Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022.
- From: HM Revenue & Customs
- Updated: 16 December 2021
Employee shareholder status: Capital Gains Tax exemption, income tax and National Insurance Contributions treatment

Employee shareholder status: Capital Gains Tax exemption, income tax and National Insurance Contributions treatment
- From: HM Revenue & Customs
- Updated: 16 July 2013

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