The following TIINs were published on 15 March 2023, and can be accessed from the link at the bottom of this page:
- Abolition of Lifetime Allowance and increases to Pension Tax Limits
- Aggregates Levy – exemption changes
- Air Passenger Duty: banding reforms with effect from April 2023
- Amendment to taxation of collective money purchase schemes
- Amendments to Corporate Interest Restriction
- Amendments to the Genuine Diversity of Ownership condition
- Amendments to the Qualifying Asset Holding Companies rules
- Amendments to the Real Estate Investment Trusts regime
- Approvals requirements for aerodromes
- Automatic Exchange of Information (AEOI) powers consolidation and technical amendment to the OECD Mandatory Disclosure Rules primary power
- Capital allowances: full expensing
- Capital Gains Tax: share or securities exchange
- Capital Gains Tax: disposals of joint interests in land and private residences for limited liability partnerships and Scottish partnerships
- Capital Gains Tax: transfer of assets between spouses and civil partners in the process of separating
- Capital Gains: Completion of unconditional contracts
- Changes in entitlement to use rebated fuels
- Changes to Alcohol Duty rates
- Changes to late payment penalties for Plastic Packaging Tax
- Changes to the Company Share Option Plan rules
- Climate Change Levy (CCL) rates from 1 April 2024
- Corporation Tax and Pensions Tax: Write downs for annuities products and insurers liabilities
- Double taxation relief claims: time limit
- Elective accruals basis for the carried interest rules
- Electricity Generator Levy: introduction
- Enterprise Management Incentives: Changes to the process to grant options
- Extending the cut to Fuel Duty rates
- Extension of Temporary Approvals
- First-year allowance extension for electric vehicle charge-points
- Further strengthening HMRC’s ability to implement financial sanctions
- Further tax provisions for Income Tax and Inheritance Tax in connection with the Dormant Assets Scheme
- Heavy Good Vehicle levy: new reformed levy
- Homes for Ukraine: Income Tax and Corporation Tax exemptions
- Homes for Ukraine: Property Tax exemptions and reliefs
- Improving the administration of Insurance Premium Tax
- Increase in Qualifying Care Relief
- Introduction of Customs Advance Valuation Rulings
- Introduction of the new multinational top-up tax and domestic top up tax
- Investment Zone special tax sites
- Landfill Tax rates for 2023 to 2024
- Legislating the Annual Investment Allowance at £1m
- Patent Box – consequential amendment to Patent Box deduction formula
- Pensions relief relating to net pay arrangements
- Plastic Packaging Tax rate change from 1 April 2023
- Raising standards in tax advice: protecting customers claiming tax repayments: Rendering void assignments of income tax repayments
- Reform of Research and Development Tax reliefs
- Restriction of Charitable Reliefs to UK Charities and Community Amateur Sports Clubs
- Reviews and Appeals Against Discretionary Customs Guarantees
- Simplifications for trusts and estates
- Soft Drinks Industry Levy – concentrates mixed with sugar when dispensed
- Tax checks for licence renewal applications in Scotland and Northern Ireland
- Tax treatment of payments from the Welsh Government’s Jobs Growth Wales Plus scheme
- Taxation of Lump Sum Exit Scheme payments
- Taxation of new social security benefits
- Technical changes to late payment penalties, late payment interest and repayment interest rules for VAT
- The decarbonisation allowance in the Energy Profits Levy
- Tobacco duty: changes to rates
- Transfer pricing documentation requirements for UK businesses
- Transfers of long-term business: re-insurance
- Two year extension of the higher rates for theatre, orchestra, and museums and galleries exhibition tax reliefs
- Two year extension to Museums and Galleries Exhibition Tax Relief sunset clause
- VAT Accounting for Deposit Schemes
- Vehicle Excise Duty rates for cars, vans and motorcycles
- Venture Capital Schemes: expansion of the Seed Enterprise Investment Scheme (SEIS)
Related content from Claritax Books
Income Tax is a substantial single-volume guide, now in digital format, to all the income tax issues commonly faced by most accountants and tax practitioners.
