The following Tax practice note provides comprehensive and up to date legal information covering:
This Practice Note draws together content on the fiscal events throughout the tax year 2018–19 starting with the release of draft provisions for Finance Bill 2019, through the Budget in 2018 to the passage through parliament of the Finance Act 2019, and the Spring Statement in 2019.
For information on the Finance Act 2019, detailing its progress through Parliament to Royal Assent and describing its key provisions, see: Tax—Finance Act 2019—progress through Parliament.
For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects of the passing of a Finance Act, see Practice Note: The Budget and Finance Bill process.
The Chancellor of the Exchequer, Philip Hammond, delivered his Spring Statement on Wednesday 13 March 2019.
Spring Statement 2019—Tax analysis
Spring Statement 2019—Private Client analysis
Spring Statement 2019—predictions for tax
The government published Finance Bill 2019 (FB 2019, also known as the Finance (No 3) Bill 2017–19, the Finance (No 3) Bill 2018, or the Finance Bill 2018–19) on Wednesday 7 November 2018. The Finance Bill 2019 received Royal Assent on 12 February 2019 and has become the Finance Act 2019.
For an overview of the provisions of the Bill and of the consultations and consultation responses that were published at the same time, with links, where relevant, to the corresponding part of our Budget and draft Finance Bill analysis,
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On 29 August 2015, the Prudential Regulation Authority (PRA) published the PRA Rulebook (Rulebook). The transition from the Handbook to the Rulebook was intended to benefit PRA-authorised firms, to access clearer and more concise rules. Alongside the Rulebook, supervisory statements and statements
The offence of causing grievous bodily harm with intentWounding or causing grievous bodily harm (GBH) with intent is triable only in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861), the prosecution must prove the defendant unlawfully
BREXIT: UK is leaving EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this Practice Note. For further guidance on the impact of Brexit on e-money requirements, see Practice Note: Impact of Brexit: Payment services and electronic money directives—quick
A certificate of title (also known as a certificate on title) is a particular species of report on title.When solicitors are instructed to investigate title to land (for instance, when land is being acquired or offered up as security), they will write a report on title for their client, which sets
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