Matthew Hodkin (Norton Rose Fulbright) considers some enlightening detail on a new proposal to introduce a wider exemption than first contemplated by the consultation process.
Finance Bill 2016 includes provisions for HMRC to require information on certain state aid issues so that the department can provide it to the European Commission, says Kelly Stricklin-Coutinho (39 Essex Chambers).
Key measures introduced in Finance Bill 2016 plus detailed analysis, prepared by Claire Hooper (EY).
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.
Experts at Tolley examine highlights of the draft 2016 Finance Bill.