tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-02-26T16:13:01+00:00 HM Government tag:www.gov.uk,2005:/government/publications/co-ownership-authorised-contractual-schemes-changes-to-the-capital-gains-deemed-disposal-rules-for-life-insurance-companies 2025-02-26T16:13:01+00:00 Co-ownership authorised contractual schemes: changes to the capital gains deemed disposal rules for life insurance companies This tax information and impact note makes changes to the existing tax rules for life insurance companies investing in a co-ownership authorised contractual scheme. tag:www.gov.uk,2005:/government/consultations/cryptoasset-reporting-framework-and-common-reporting-standard 2024-10-30T14:00:37+00:00 Cryptoasset Reporting Framework and Common Reporting Standard 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/capital-allowances-permanent-full-expensing 2023-11-22T00:00:00+00:00 Capital allowances � permanent full expensing This tax information and impact note outlines permanent full expensing for companies investing in plant and machinery. tag:www.gov.uk,2005:/government/publications/legislating-the-annual-investment-allowance-at-1m 2023-03-15T13:37:23+00:00 Legislating the Annual Investment Allowance at £1m This tax information and impact note outlines the permanent increase in the limit of the annual investment allowance tag:www.gov.uk,2005:/government/publications/first-year-allowance-extension-for-electric-vehicle-charge-points 2023-03-15T13:35:36+00:00 First-year allowance extension for electric vehicle charge-points This tax information and impact note details the extension to the 100% first-year allowance for qualifying expenditure on electric vehicle charge-point equipment tag:www.gov.uk,2005:/government/publications/capital-allowances-full-expensing 2023-03-15T13:35:23+00:00 Capital allowances: full expensing This tax information and impact note outlines the introduction of full expensing for companies investing in plant and machinery from 1 April 2023 until 31 March 2026. tag:www.gov.uk,2005:/government/publications/capital-allowances-amendment-to-allowance-statement-for-structures-and-buildings-allowance 2021-10-27T13:40:14+01:00 Capital allowances: amendment to allowance statement for structures and buildings allowance This measure introduces changes to the existing allowance statement for structures and buildings allowance. tag:www.gov.uk,2005:/government/publications/annual-investment-allowance-extension 2021-10-27T13:39:00+01:00 Annual Investment Allowance extension This tax information and impact note outlines the extension to the temporary increase of the limit of the annual investment allowance (AIA). tag:www.gov.uk,2005:/government/publications/restoring-plant-and-machinery-leases-to-pre-covid-19-treatment 2021-03-03T13:34:55+00:00 Restoring plant and machinery leases to pre COVID-19 treatment This tax information and impact note is about the restoration of plant and machinery leases to pre-COVID-19 treatment. tag:www.gov.uk,2005:/government/publications/temporary-increase-in-annual-investment-allowance-for-plant-and-machinery 2021-03-03T13:30:00+00:00 Temporary increase in annual investment allowance for plant and machinery This tax information and impact note is about the temporary increase in the annual investment allowance (AIA). tag:www.gov.uk,2005:/government/publications/enhanced-structures-and-buildings-allowances-in-freeports 2021-03-03T13:30:00+00:00 Enhanced Structures and Buildings allowances in Freeports This tax information and impact note is about an enhanced rate of Structures and Buildings allowance in Freeports. tag:www.gov.uk,2005:/government/publications/designation-of-freeport-tax-sites 2021-03-03T13:29:00+00:00 Designation of Freeport tax sites This tax information and impact note is about the designation of Freeport tax sites. tag:www.gov.uk,2005:/government/publications/enhanced-capital-allowance-for-plant-and-machinery-in-freeports 2021-03-03T13:28:00+00:00 Enhanced capital allowance for plant and machinery in Freeports This tax information and impact note is about enhanced capital allowances for plant and machinery in Freeports. tag:www.gov.uk,2005:/government/publications/increase-in-structures-and-buildings-allowance-for-capital-allowances 2020-03-11T13:41:00+00:00 Increase in Structures and Buildings allowance for capital allowances This measure introduces the new rate of Structures and Buildings Allowance for capital allowances from April 2020, some technical changes take effect from 11 March 2020. tag:www.gov.uk,2005:/government/publications/enhanced-capital-allowances-in-enterprise-zones 2020-03-11T13:40:00+00:00 Enhanced capital allowances in Enterprise zones This tax information and impact note is about enhanced first year capital allowances. tag:www.gov.uk,2005:/government/publications/capital-allowance-carbon-dioxide-emissions-thresholds-for-business-cars-goods-vehicles-and-equipment-for-gas-refuelling-stations-from-april-2021 2020-03-11T13:39:00+00:00 Capital allowance carbon dioxide emissions thresholds for business cars, goods vehicles and equipment for gas refuelling stations from April 2021 This Tax Information and Impact Note is about an extension to the period that 100% first year capital allowances are available for business cars and first year allowances for business cars, zero-emission goods vehicles and e� tag:www.gov.uk,2005:/government/publications/capital-allowances-structures-and-buildings-allowance--2 2019-11-04T09:30:04+00:00 Capital Allowances: Structures and Buildings Allowance This is HM Revenue and Customs' initial equality impact assessment. tag:www.gov.uk,2005:/government/publications/capital-allowance-electric-charge-points 2019-11-04T09:30:04+00:00 Capital Allowance: Electric Charge Points This is HM Revenue and Customs' initial equality impact assessment. tag:www.gov.uk,2005:/government/publications/enhanced-capital-allowances 2019-11-04T09:30:04+00:00 Enhanced Capital Allowances This is HM Revenue and Customs' initial equality impact assessment. tag:www.gov.uk,2005:/government/publications/temporary-increase-in-annual-investment-allowance 2019-11-04T09:30:00+00:00 Temporary increase in Annual Investment Allowance This is HM Revenue and Customs' initial equality impact assessment.