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Capital allowances – Temporary increase of the Annual Investment Allowance

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Capital allowances - withdrawal of enhanced allowances

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Capital allowances reduction of rate of special writing down allowance

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Climate change levy - rebalancing the main rates

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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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