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Apprenticeship levy reforms
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Capital allowances - first year allowance for electric vehicle charge points
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Capital allowances – new Structures and Buildings Allowance
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Capital allowances - withdrawal of enhanced allowances
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Energy tax – carbon price support and carbon pricing following EU exit
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Excise duty - post duty point dilution
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HMRC tax collection powers in distress and insolvent situations
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Hybrid capital instruments
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Income tax: Offshore receipts in respect of intangible property
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Intangibles: Reinstatement of relief for acquired goodwill
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