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This tax information and impact note sets out a new regime for the taxation of qualifying asset holding companies (QAHCs) and certain payments that QAHCs may make
These notes give a brief description of each of the Finance Bill resolutions.
The Chancellor has issued a revised remit letter to the National Infrastructure Commission, which includes a binding fiscal remit.
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note details a new Residential Property Developer Tax.
This tax information and impact note details legislation introduced to ensure the pensions tax framework applies as intended to the public service pension reforms (the ‘McCloud’ case) remedy.
This tax information and impact note details a package of measures to reform the UK’s tonnage tax regime.
This Tax Information and Impact Note details a VAT exemption for the importation into the UK of dental prostheses.
This tax information and impact note details changes to the trade remedies legislative regime.
This Tax Information and Impact Note details the changes to the excise wrongdoing penalty regime to free zones and registered consignors
A summary of policies from the Department for Business, Energy and Industrial Strategy (BEIS) that are included in the government's Spending Review.
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