tag:www.gov.uk,2005:/search/policy-papers-and-consultations 2025-04-10T09:30:05+01:00 HM Government tag:www.gov.uk,2005:/government/publications/capital-gains-tax-rate-change 2025-04-10T09:30:05+01:00

Screening Equality Impact Assessment for Capital Gains Tax rate change.

tag:www.gov.uk,2005:/government/publications/the-horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025 2025-04-04T10:34:17+01:00

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.

tag:www.gov.uk,2005:/government/publications/capital-gains-tax-investors-relief-lifetime-limit-reduction 2024-11-14T13:38:20+00:00

This tax information and impact note explains the reduction in the Investors� relief lifetime limit announced at Autumn Budget 2024.

tag:www.gov.uk,2005:/government/publications/furnished-holiday-lettings-tax-regime-abolition 2024-11-07T00:15:00+00:00

This measure explains the abolishment of the furnished holiday lettings (FHL) tax regime from April 2025.

tag:www.gov.uk,2005:/government/publications/changes-to-the-rates-of-capital-gains-tax 2024-11-06T13:16:03+00:00

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. 

tag:www.gov.uk,2005:/government/publications/capital-gains-tax-limited-liability-partnership-liquidations 2024-10-31T15:37:31+00:00

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.

tag:www.gov.uk,2005:/government/consultations/draft-regulations-the-international-tax-compliance-amendment-regulations-2025 2024-10-30T14:01:17+00:00

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�

tag:www.gov.uk,2005:/government/consultations/draft-regulations-the-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025 2024-10-30T14:01:00+00:00

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�

tag:www.gov.uk,2005:/government/consultations/cryptoasset-reporting-framework-and-common-reporting-standard 2024-10-30T14:00:37+00:00

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.

tag:www.gov.uk,2005:/government/publications/changes-to-alternative-finance-tax-rules-refinancing 2024-10-30T13:59:36+00:00

This measure is about changes to the tax rules that apply to alternative finance.

tag:www.gov.uk,2005:/government/consultations/tax-simplification-for-alternative-finance 2024-10-30T13:52:43+00:00

The government is consulting on proposals to reform the tax treatment of alternative refinancing arrangements.

tag:www.gov.uk,2005:/government/publications/carried-interest-rates-of-capital-gains-tax 2024-10-30T00:00:00+00:00

This measure increases the rates of Capital Gains Tax on carried interest.

tag:www.gov.uk,2005:/government/publications/qualifying-asset-holding-companies 2023-04-06T09:30:01+01:00

Screening equality impact assessment for HMRC's Qualifying Asset Holding Companies project.

tag:www.gov.uk,2005:/government/publications/capital-gains-tax-transfer-of-assets-between-spouses-and-civil-partners-in-the-process-of-separating 2023-03-15T13:40:03+00:00

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.

tag:www.gov.uk,2005:/government/publications/capital-gains-completion-of-unconditional-contracts 2023-03-15T13:37:08+00:00

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�

tag:www.gov.uk,2005:/government/publications/capital-gains-tax-disposals-of-joint-interests-in-land-and-private-residences-for-limited-liability-partnerships-and-scottish-partnerships 2023-03-15T13:36:08+00:00

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.

tag:www.gov.uk,2005:/government/publications/capital-gains-tax-share-or-securities-exchange 2023-03-15T13:35:03+00:00

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.

tag:www.gov.uk,2005:/government/publications/capital-gains-tax-share-for-share-exchange 2022-11-29T13:40:21+00:00

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.

tag:www.gov.uk,2005:/government/publications/reducing-the-annual-exempt-amount-for-capital-gains-tax 2022-11-21T18:26:00+00:00

This tax information and impact note is about reducing the Capital Gains Tax annual exempt amount.

tag:www.gov.uk,2005:/government/publications/introduction-of-the-new-multinational-top-up-tax 2022-07-20T14:22:00+01:00

In line with the agreement on a 2 Pillar solution to reform the international tax system, this measure will help to ensure multinational enterprises operating within the UK pay a global minimum level of tax.