The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025
These Regulations provide for exemptions from capital gains tax, corporation tax, income tax and a relief from inheritance tax for payments received under Horizon Shortfall Scheme Appeals, an independent appeals process created by the Department for Business and Trade.
Sign in to trackLast fetched 03 May 2026 · legislation.gov.uk
Lifecycle
Department
Made
02 Apr 2025
—
In force
28 Apr 2025
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by paragraphs 2(5), 3(5), 4(3)(c) and 5(7) of Part 1 and 7(1)(e), 7(3), 9(3)(b) and (d) and 10(3)(b) and (4)(b) of Part 2 of Schedule 15 to the Finance Act 2020.
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