Policy Threads

26 Sep 2023 | Consultation (closed) HM Revenue & Customs linked

Draft regulations: The Insurance Companies (“The Long-term Business Fixed Capital”) Regulations 2023 — consultation closed

We welcome views on the draft tax regulations to specify which assets are to be treated as structural assets of an insurance company’s long-term business.

▤ View document · ↗ GOV.UK · ↓ (Draft) The Insurance Companies (“The Long-term…

29 Aug 2023 | Consultation (closed) HM Revenue & Customs linked

Draft regulations: The Insurance Companies (“The Long-term Business Fixed Capital”) Regulations 2023 — consultation opened

We welcome views on the draft tax regulations to specify which assets are to be treated as structural assets of an insurance company’s long-term business.

▤ View document · ↗ GOV.UK · ↓ (Draft) The Insurance Companies (“The Long-term…

16 Jul 2019 | Consultation outcome HM Revenue & Customs HM Treasury linked

Draft legislation detailing a new capital allowance for new non-residential structures and buildings — outcome published

We invite views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018. The government announced this measure to support business investment in new non-residential structures and buildings, and to enhance tax relief for …

▤ View document · ↗ GOV.UK · ↓ Capital allowances for structures and buildings… (32pp)

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↓ Capital allowances for structures and buildings - summary o… (18pp)

11 Jul 2019 | Consultation outcome HM Revenue & Customs HM Treasury linked

Corporate Capital Loss Restriction: consultation on delivery — outcome published

This document consults on all aspects of Corporate Capital Loss Restriction.

▤ View document · ↗ GOV.UK · ↓ Corporate Capital Loss Restriction: Consultatio… (36pp)

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↓ Corporate Capital Loss Restriction: summary of responses to… (30pp)

24 Apr 2019 | Consultation outcome HM Revenue & Customs HM Treasury linked

Draft legislation detailing a new capital allowance for new non-residential structures and buildings — consultation closed

We invite views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018. The government announced this measure to support business investment in new non-residential structures and buildings, and to enhance tax relief for …

▤ View document · ↗ GOV.UK · ↓ Capital allowances for structures and buildings… (32pp)

+1 more

↓ Capital allowances for structures and buildings - summary o… (18pp)

13 Mar 2019 | Consultation outcome HM Revenue & Customs HM Treasury linked

Draft legislation detailing a new capital allowance for new non-residential structures and buildings — consultation opened

We invite views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018. The government announced this measure to support business investment in new non-residential structures and buildings, and to enhance tax relief for …

▤ View document · ↗ GOV.UK · ↓ Capital allowances for structures and buildings… (32pp)

+1 more

↓ Capital allowances for structures and buildings - summary o… (18pp)

25 Jan 2019 | Consultation outcome HM Revenue & Customs HM Treasury linked

Corporate Capital Loss Restriction: consultation on delivery — consultation closed

This document consults on all aspects of Corporate Capital Loss Restriction.

▤ View document · ↗ GOV.UK · ↓ Corporate Capital Loss Restriction: Consultatio… (36pp)

+1 more

↓ Corporate Capital Loss Restriction: summary of responses to… (30pp)

7 Nov 2018 | Consultation outcome HM Revenue & Customs HM Treasury linked

Review of the corporate intangible fixed assets regime — outcome published

HMRC and HM Treasury are inviting views on the corporate intangibles regime and reforms to support its administration, cost-effectiveness and international competitiveness.

▤ View document · ↗ GOV.UK · ↓ Consultation: Review of the corporate Intangibl… (20pp)

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↓ Review of the corporate Intangible Fixed Assets regime: sum… (21pp)

29 Oct 2018 | Consultation outcome HM Revenue & Customs HM Treasury linked

Corporate Capital Loss Restriction: consultation on delivery — consultation opened

This document consults on all aspects of Corporate Capital Loss Restriction.

▤ View document · ↗ GOV.UK · ↓ Corporate Capital Loss Restriction: Consultatio… (36pp)

+1 more

↓ Corporate Capital Loss Restriction: summary of responses to… (30pp)

6 Jul 2018 | Consultation outcome HM Revenue & Customs linked

Plant and machinery lease accounting changes — outcome published

Consultation on the legislative changes required to ensure leasing rules continue to work as originally intended for the new lease accounting standard IFRS16.

▤ View document · ↗ GOV.UK · ↓ Leasing: Tax response to accounting changes (35pp)

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↓ Leasing: Tax response to accounting changes (15pp)

11 May 2018 | Consultation outcome HM Revenue & Customs HM Treasury linked

Review of the corporate intangible fixed assets regime — consultation closed

HMRC and HM Treasury are inviting views on the corporate intangibles regime and reforms to support its administration, cost-effectiveness and international competitiveness.

▤ View document · ↗ GOV.UK · ↓ Consultation: Review of the corporate Intangibl… (20pp)

+1 more

↓ Review of the corporate Intangible Fixed Assets regime: sum… (21pp)

28 Feb 2018 | Consultation outcome HM Revenue & Customs linked

Plant and machinery lease accounting changes — consultation closed

Consultation on the legislative changes required to ensure leasing rules continue to work as originally intended for the new lease accounting standard IFRS16.

▤ View document · ↗ GOV.UK · ↓ Leasing: Tax response to accounting changes (35pp)

+1 more

↓ Leasing: Tax response to accounting changes (15pp)

19 Feb 2018 | Consultation outcome HM Revenue & Customs HM Treasury linked

Review of the corporate intangible fixed assets regime — consultation opened

HMRC and HM Treasury are inviting views on the corporate intangibles regime and reforms to support its administration, cost-effectiveness and international competitiveness.

▤ View document · ↗ GOV.UK · ↓ Consultation: Review of the corporate Intangibl… (20pp)

+1 more

↓ Review of the corporate Intangible Fixed Assets regime: sum… (21pp)

1 Dec 2017 | Consultation outcome HM Revenue & Customs linked

Plant and machinery lease accounting changes — consultation opened

Consultation on the legislative changes required to ensure leasing rules continue to work as originally intended for the new lease accounting standard IFRS16.

▤ View document · ↗ GOV.UK · ↓ Leasing: Tax response to accounting changes (35pp)

+1 more

↓ Leasing: Tax response to accounting changes (15pp)

30 Oct 2016 | Consultation outcome HM Revenue & Customs linked

Lease accounting changes — consultation closed

An invitation to discuss options for changes to the tax treatment of the leasing of plant or machinery.

▤ View document · ↗ GOV.UK · ↓ Lease accounting changes: tax response (21pp)

9 Aug 2016 | Consultation outcome HM Revenue & Customs linked

Lease accounting changes — consultation opened

An invitation to discuss options for changes to the tax treatment of the leasing of plant or machinery.

▤ View document · ↗ GOV.UK · ↓ Lease accounting changes: tax response (21pp)

9 Aug 2016 | Consultation outcome HM Revenue & Customs linked

Lease accounting changes — outcome published

An invitation to discuss options for changes to the tax treatment of the leasing of plant or machinery.

▤ View document · ↗ GOV.UK · ↓ Lease accounting changes: tax response (21pp)

3 Jan 2016 | Consultation outcome HM Revenue & Customs linked

Technical consultation on companies excluded from the Employment Allowance — consultation closed

This technical consultation seeks comment on draft legislation to exclude certain companies from the Employment Allowance from April 2016.

▤ View document · ↗ GOV.UK · ↓ Technical consultation on companies excluded fr… (11pp)

26 Nov 2015 | Consultation outcome HM Revenue & Customs linked

Technical consultation on companies excluded from the Employment Allowance — consultation opened

This technical consultation seeks comment on draft legislation to exclude certain companies from the Employment Allowance from April 2016.

▤ View document · ↗ GOV.UK · ↓ Technical consultation on companies excluded fr… (11pp)

26 Nov 2015 | Consultation outcome HM Revenue & Customs linked

Technical consultation on companies excluded from the Employment Allowance — outcome published

This technical consultation seeks comment on draft legislation to exclude certain companies from the Employment Allowance from April 2016.

▤ View document · ↗ GOV.UK · ↓ Technical consultation on companies excluded fr… (11pp)