SI 2025/434 Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025

Published on: 07 April 2025

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Specialist Tax Statutory Instruments

Article summary

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.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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