Policy Papers

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19,448 results

TypeTitleStatusStageDate

POLICYCapital Gains: Completion of unconditional contractsThis measure ensures that HMRC does not have little or no time in which to assess tax due, or taxpayers to claim allowable losses,…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYTaxation of Lump Sum Exit Scheme paymentsThis measure intends to clarify the tax treatment of payments received under the Lump Sum Exit Scheme.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYAmendments to the Genuine Diversity of Ownership conditionThis measure makes changes to improve the operation of the genuine diversity of ownership condition in several tax regimes.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYWest Midlands Combined Authority: “Trailblazer” deeper devolution deal“Trailblazer” deeper devolution deal, agreed between the West Midlands Combined Authority and the UK government.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYTwo year extension of the higher rates for theatre, orchestra, and museums and galleries exhibition tax reliefsThis tax information and impact note sets out the temporary extension to the higher rates for the cultural reliefs.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYAmendments to the Qualifying Asset Holding Companies rulesThis measure sets out changes that will make sure the conditions to be a qualifying asset holding company better align with the in…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYPensions relief relating to net pay arrangementsThis measure places a duty on HMRC to make top-up payments to individuals who save into an occupational pension under net pay arra…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYTransfers of long-term business: re-insuranceThis measure makes changes to the legislation dealing with the re-insurance of a category of long-term insurance business.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYAutomatic Exchange of Information (AEOI) powers consolidation and technical amendment to the OECD Mandatory Disclosure Rules primary powerThis measure consolidates four existing Automatic Exchange of information (AEOI) powers into one provision and provides a techni…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYTwo year extension to Museums and Galleries Exhibition Tax Relief sunset clauseThis tax information and impact note details the two year extension to the Museums and Galleries Exhibition Tax Relief (MGETR) sun…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYReviews and Appeals Against Discretionary Customs GuaranteesThis tax information and impact note is about review and appeal rights for HMRC decisions to require certain customs guarantees.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYFurther tax provisions for Income Tax and Inheritance Tax in connection with the Dormant Assets SchemeThis measure introduces changes to Income Tax and Inheritance Tax legislation to make sure assets transferred to the reclaim fund …WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYChanges to the Company Share Option Plan rulesThis tax information and impact note is about changes to the Company Share Option Plan rulesWithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYCapital Gains Tax: disposals of joint interests in land and private residences for limited liability partnerships and Scottish partnershipsThis measure creates a UK-wide level playing field for limited liability partnerships and Scottish Partnerships and was originally…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYThe decarbonisation allowance in the Energy Profits LevyThis tax information and impact note is about the introduction of an 80% investment allowance in the Energy Profits Levy for quali…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYVehicle Excise Duty rates for cars, vans and motorcyclesThis tax information and impact note outlines Vehicle Excise Duty rates for cars, vans, motorcycles, and motorcycle trade licences…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYAir Passenger Duty: banding reforms with effect from April 2023This measure introduces two new destination bands and rates for the tax year 2023 to 2024.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYInvestment Zone special tax sitesThis measure allows special tax sites to be designated in Investment Zones.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYFirst-year allowance extension for electric vehicle charge-pointsThis tax information and impact note details the extension to the 100% first-year allowance for qualifying expenditure on electric…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYHeavy Good Vehicle levy: new reformed levyThis tax information and impact note is about introducing a new reformed HGV levy from August 2023, following the end of levy susp…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYAggregates Levy - exemption changesThis measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYCapital allowances: full expensingThis tax information and impact note outlines the introduction of full expensing for companies investing in plant and machinery fr…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYIntroduction of Customs Advance Valuation RulingsThis tax information and impact note details new legislation that will enable HMRC to grant Advance Valuation Rulings to customers…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYCapital Gains Tax: share or securities exchangeThis measure makes changes so that non-domiciled individuals pay tax on value built up on UK company securities in the UK, even wh…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYElectricity Generator Levy: introductionThe tax information and impact note details a new Electricity Generator Levy.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYTaxation of new social security benefitsThis tax information and impact note is about a new power that enables the tax treatment of new payments or new top-up welfare pay…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYIncrease in Qualifying Care ReliefThis tax information and impact note is about an increase in qualifying care relief for foster carers and other types of shared li…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYSimplifications for trusts and estatesThis measure prevents trustees and personal representatives of estates having to report small amounts of income tax to HMRC and si…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYTechnical changes to late payment penalties, late payment interest and repayment interest rules for VATThese measures make minor technical changes to late payment interest, late payment penalties, and repayment interest rules for VAT…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYRestriction of Charitable Reliefs to UK Charities and Community Amateur Sports ClubsThis measure restricts charitable tax reliefs to UK charities and Community Amateur Sports Clubs (CASCs). This will stop EU and EE…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYLandfill Tax rates for 2023 to 2024As announced at Autumn Budget 2021 both the standard and lower rates of Landfill Tax will increase from 1 April 2023 in line with …WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYPatent Box – consequential amendment to Patent Box deduction formulaThis tax information and impact note details the legislative fix required as a consequence of having more than one rate of Corpora…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYSpring Budget 2023 – Disability White Paper FactsheetSummary of changes announced in the Health and Disability White Paper.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYDigitalising Business RatesThis note sets out the expected impact of Digitalising Business Rates on ratepayers in England and Wales.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYAdditional Tax Relief for Research and Development intensive small and medium sized enterprisesThis technical note gives details of a new higher Research and Development payable credit rate for Research and Development intens…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYSpring Budget 2023 customs measures A package of measures was announced at Spring Budget 2023 to simplify customs import and export processes for businesses.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYChanges in entitlement to use rebated fuelsThis tax information and impact note is about minor amendments to restrictions on the use of rebated (red) diesel and rebated biof…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYGreater Manchester Combined Authority: “Trailblazer” deeper devolution deal“Trailblazer” deeper devolution deal, agreed between the Greater Manchester Combined Authority and the UK government. WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYGovernment response to the 2022 Fiscal Risks and Sustainability ReportThe government has published its response to the Office for Budget Responsibility’s 2022 Fiscal Risks and Sustainability Report. WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYPro-innovation Regulation of Technologies Review: Digital TechnologiesSir Patrick Vallance’s review on pro-innovation regulation for digital technologies and the government response.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYSpring Budget 2023 – Labour Market FactsheetIn the Spring Budget we are setting out a package of measures designed to support people to enter work, increase their working hou…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYSpring Budget 2023 Factsheet: Cutting & Simplifying Tax for Businesses to Invest and GrowFactsheet covering Spring Budget 2023 measures on Capital Allowances, R&D and simplification. WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYTuberculosis (TB): action plan for EnglandThe aim of the TB action plan, 2021 to 2026 is to improve the prevention, detection and control of TB in England.WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYIndividual Savings Accounts and Child Trust Funds: regulation changesThis tax information and impact note introduces a range of free-standing amendments to Individual Savings Accounts (ISA) and Child…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYConstruction and hospitality shortage reviewA report into labour shortages in the construction and hospitality sectors and the potential use of the immigration system as a re…WithdrawnWithdrawn · BothLast moved15 Mar 2023

POLICYThe AUKUS nuclear powered submarine pathway: a partnership for the futureAustralia, the United Kingdom and the United States have embarked on a profound new partnership called AUKUS, to support a stable,…WithdrawnWithdrawn · BothLast moved14 Mar 2023

POLICYIndustry Working Group on eSignatures Final ReportFinal Report published by the expert Industry working Group on electronic execution of documents.WithdrawnWithdrawn · BothLast moved14 Mar 2023

POLICYJoint Leaders Statement on AUKUS: 13 March 2023Joint Leaders Statement on AUKUS by British Prime Minister Rishi Sunak, US President Joe Biden and Australian Prime Minister Antho…WithdrawnWithdrawn · BothLast moved13 Mar 2023

POLICYCritical minerals refreshOur refreshed approach to delivering resilient critical mineral supply chains for UK businesses.WithdrawnWithdrawn · BothLast moved13 Mar 2023

POLICYUK-France Joint Leaders' Declaration: 10 March 2023UK Prime Minister Rishi Sunak and French President Emmanuel Macron agreed a joint declaration.WithdrawnWithdrawn · BothLast moved10 Mar 2023