http://www.legislation.gov.uk/cy/uksi/corporation+tax/data.feed2025-09-16T23:59:59ZSearch Results201112http://www.legislation.gov.uk/id/uksi/2025/553The Taxation of Chargeable Gains (Gilt-edged Securities) Order 20252025-05-06T16:32:13+01:002025-05-06T15:46:52.24677+01:00Section 115 of the Taxation of Chargeable Gains Act 1992 (c. 12) provides that gains on the disposal of “gilt-edged securities” are not chargeable gains. They are not therefore subject to capital gains tax (or, for companies, corporation tax). Paragraph 1 of Schedule 9 to the Taxation of Chargeable Gains Act 1992 provides that “gilt-edged securities” are those securities specified in Part II of Schedule 9 and such stocks and bonds issued under section 12 of the National Loans Act 1968 (c. 13) denominated in sterling and issued after 15th April 1969, as may be specified by order made by the Treasury. In exercise of that power this Order specifies fourteen securities as “gilt-edged securities”.http://www.legislation.gov.uk/id/uksi/2025/434The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 20252025-04-28T00:10:00+01:002025-04-03T13:33:38.716391+01:00These 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.http://www.legislation.gov.uk/id/uksi/2025/383The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 20252025-04-15T00:10:00+01:002025-03-25T14:59:20.357642+01:00These Regulations amend the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations (S.I.2024/320) (“the 2024 Regulations”).http://www.legislation.gov.uk/id/uksi/2025/345The Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 20252025-03-14T09:40:08+01:002025-03-13T19:02:42.051329+01:00The Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025This Order revokes The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018 (“the 2018 Order”). The 2018 Order gave effect to arrangements between the United Kingdom and the Republic of Belarus with a view to affording relief from double taxation.http://www.legislation.gov.uk/id/uksi/2025/344The Double Taxation Relief (Russian Federation) (Revocation) Order 20252025-03-24T17:23:43+01:002025-03-13T18:52:29.67997+01:00The Double Taxation Relief (Russian Federation) (Revocation) Order 2025This Order revokes the Double Taxation Relief (Taxes on Income) (Russian Federation) Order 1994 (“the 1994 Order”). The 1994 Order gave effect to arrangements between the United Kingdom and the Russian Federation with a view to affording relief from double taxation.http://www.legislation.gov.uk/id/uksi/2025/326The Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 20252025-04-06T00:10:00+01:002025-03-12T15:52:58.866537+01:00The Neonatal Care (Leave and Pay) Act 2023 (c. 20) inserted a new Part 12ZE into the Social Security Contributions and Benefits Act 2002 (c. 4). This created an entitlement to statutory neonatal care pay. The 2023 Act does not apply or extend to Northern Ireland.http://www.legislation.gov.uk/id/uksi/2025/200The Co-ownership Contractual Schemes (Tax) Regulations 20252025-03-31T09:48:05+01:002025-02-25T17:53:09.802802+01:00These Regulations set out tax rules for a new type of investment fund, the Reserved Investor Fund (Contractual Scheme) (“RIF”), and its investors. In addition, they make minor changes to the tax rules for Co-ownership Authorised Contractual Schemes (“CoACS”), a similar type of investment fund.http://www.legislation.gov.uk/id/uksi/2025/111The Designation of Special Tax Sites (East Midlands Investment Zone) Regulations 20252025-02-26T01:10:00+01:002025-02-05T15:19:42.650627+01:00These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).http://www.legislation.gov.uk/id/uksi/2024/1365The Double Taxation Relief and International Tax Enforcement (Ecuador) Order 20242024-12-19T11:56:47+01:002024-12-19T11:00:44.672635+01:00The Double Taxation Relief and International Tax Enforcement (Ecuador) Order 2024The Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom of Great Britain and Northern Ireland and the Republic of Ecuador dealing with the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance and assisting international tax enforcement. This Order brings the Arrangements into effect.http://www.legislation.gov.uk/id/uksi/2024/1307The Controlled Foreign Companies (Reversal of State Aid Recovery) Regulations 20242024-12-31T01:10:00+01:002024-12-10T13:02:01.815671+01:00Schedule 7ZA (“Schedule 7ZA”) to the Taxation (International and Other Provisions) Act 2010 made provision to recover State aid found to be unlawful by the Commission Decision (EU) 2019/1352 of 2 April 2019 on the state aid SA.44896 implemented by the United Kingdom concerning the CFC Group Financing Exemption. These Regulations are made following the annulment of that decision to put, so far as is reasonably practicable, any company affected by Schedule 7ZA back in the position it would have been in if the Commission Decision had not been made and that Schedule had not had effect.http://www.legislation.gov.uk/id/uksi/2024/1286The Designation of Special Tax Sites (Anglesey Freeport) Regulations 20242025-01-23T01:10:00+01:002024-12-05T11:08:15.480689+01:00These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).http://www.legislation.gov.uk/id/uksi/2024/1035The Designation of Special Tax Sites (Celtic Freeport) Regulations 20242024-11-26T01:10:00+01:002024-10-17T10:13:25.151318+01:00These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).http://www.legislation.gov.uk/id/uksi/2024/1010The Finance (No. 2) Act 2024 (Applications for Certification as Low-Budget Film: Appointed Day) Regulations 20242024-10-30T01:10:00+01:002024-10-09T10:05:13.304234+01:00The Finance (No. 2) Act 2024 (c. 12) amended the Corporation Tax Act 2009 (c. 4) to provide for additional tax relief for low-budget films with a specified UK connection.http://www.legislation.gov.uk/id/uksi/2024/1009The Corporation Tax (Certification as Low-Budget Film) Regulations 20242025-06-26T14:52:42+01:002025-06-26T00:00:00+01:00These Regulations make provision in connection with section 1179DJA of the Corporation Tax Act 2009 (c. 4) (“the 2009 Act”), which is concerned with the provision of additional relief for low-budget films with a specified UK connection.http://www.legislation.gov.uk/id/uksi/2024/950The Research and Development Relief (Information Requirements etc.) Regulations 20242024-10-02T00:10:00+01:002024-09-11T16:13:51.856647+01:00These Regulations amend the Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 to restate the information that has to be provided by a company claiming relief from corporation tax in respect of expenditure on research and development (“R&D”). The changes they make reflect significant reforms to the R&D regime made by Schedule 1 to the Finance Act 2024. The Regulations also:http://www.legislation.gov.uk/id/uksi/2024/818The Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award (Tax Exemptions and Relief) Regulations 20242025-08-14T16:27:14+01:002024-07-26T12:01:17.239451+01:00These Regulations provide for exemptions from income tax and capital gains tax and a relief from inheritance tax for Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards and an exemption from corporation tax for Horizon Shortfall Scheme Fixed Sum Awards. Horizon Convictions Redress Scheme compensation payments are made by the Department for Business and Trade to people who have had a conviction involving the Horizon system quashed by legislation. Horizon Shortfall Scheme Fixed Sum Awards are made by Post Office Limited to people who are eligible for compensation under the Horizon Shortfall Scheme or are a nominated individual to ensure they receive a total of £75,000 in compensation.http://www.legislation.gov.uk/id/uksi/2024/671The Designation of Special Tax Sites (Forth Green Freeport) Regulations 20242024-06-12T00:10:00+01:002024-05-22T11:54:35.618672+01:00These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).http://www.legislation.gov.uk/id/uksi/2024/574The Special Tax Sites (Applicable Sunset Date) Regulations 20242024-05-21T00:10:00+01:002024-04-30T11:59:04.153185+01:00These Regulations extend the applicable sunset date for special tax sites.http://www.legislation.gov.uk/id/uksi/2024/555The Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations 20242024-05-15T00:10:00+01:002024-04-24T12:09:50.387566+01:00These Regulations amend the Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (“the principal Regulations”) which make provision for and in connection with the tax consequences of a transfer of the business or engagements of a mutual society. The amendments made by these Regulations apply the provisions of the Corporation Tax Act 2010 in relation to carried forward trading losses on a transfer of business between building societies.http://www.legislation.gov.uk/id/uksi/2024/395The Investment Allowance and Cluster Area Allowance (Investment Expenditure) (Amendment) Regulations 20242024-04-11T00:10:00+01:002024-03-20T13:13:14.041531+01:00The Finance Act 2015 introduced the Supplementary Charge Investment Allowance and Cluster Area Allowance. The allowances are available to oil and gas companies investing in upstream production in the United Kingdom and on the United Kingdom Continental Shelf. The allowances were initially only available for capital expenditure.