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Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /New Developments /What's changing? /Current changes / Introduction to current changes new developments

Introduction to current changes new developments

New developments, tax rates and allowances, table of cases

What's changing?

The list of new developments is split into three categories: Current changes, Proposed changes and Consultations. See the introduction to each category for an explanation of the impact of the new developments on commentary.

Current changes

Introduction to

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B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

C2.108 Contingent liabilities

C3.305 Rollover relief—time limit for acquisition of replacement assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.1167 Payments made after leaving and after issue of form P45

I11.215 IHT accounts—excepted settlements

B5.101 What is 'farming' and 'market gardening'

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest

E6.102K Statutory residence test—the definition of a 'home'