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This measure is about the introduction of a revised tax regime for carried interest.
Who is likely to be affected This measure will impact individuals who鈥�
Tax treatment of carried interest (1) ITTOIA 2005 is amended in accordance鈥�
Screening Equality Impact Assessment for Capital Gains Tax rate change.
Project objectives Capital Gains Tax (CGT) is charged at the following鈥�
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.
Who is likely to be affected Postmasters entitled to or in receipt of鈥�
This tax information and impact note explains the reduction in the Investors鈥� 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.聽
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鈥�
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鈥�
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.
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鈥�
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 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 reducing the Capital Gains Tax annual exempt amount.
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