Commentary on some of the key draft provisions published on ‘legislation day’, written by Tolley tax writers David Smailes, Andrew Flint, Claire Hayes, Dan Meredith, Ruth Newman, David Rudling and Kevin Walton, with assistance from Amber Cottrell.
Since 2010 it has become the norm for draft tax legislation to be published late in the calendar year for eventual inclusion in the following year’s Finance Bill. This is published about a week or two after the chancellor’s Autumn Statement and the publication date has generally become known amongst tax practitioners as ‘Legislation day’. This year legislation day was on 9 December.
The commentary below does not attempt to cover everything for which legislation was published. Instead it covers significant topics on which there is now more detail available than on Autumn Statement day (25 November).
The draft legislation...
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Commentary on some of the key draft provisions published on ‘legislation day’, written by Tolley tax writers David Smailes, Andrew Flint, Claire Hayes, Dan Meredith, Ruth Newman, David Rudling and Kevin Walton, with assistance from Amber Cottrell.
Since 2010 it has become the norm for draft tax legislation to be published late in the calendar year for eventual inclusion in the following year’s Finance Bill. This is published about a week or two after the chancellor’s Autumn Statement and the publication date has generally become known amongst tax practitioners as ‘Legislation day’. This year legislation day was on 9 December.
The commentary below does not attempt to cover everything for which legislation was published. Instead it covers significant topics on which there is now more detail available than on Autumn Statement day (25 November).
The draft legislation...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
