The following Tax practice note provides comprehensive and up to date legal information covering:
This Practice Note contains information on the Finance Bill 2021 (FB 2021), detailing its progress through Parliament to Royal Assent and describing its key provisions. It tracks the passage of the legislation through Parliament to its publication as an Act, and highlights key events and documents including published amendments relevant to the progress of the legislation.
The tracker is split into two parts:
Progress of FB 2021
FB 2021—measure by measure
For an overview of the provisions of the draft FB 2019–20 published on 11 July 2019, see News Analysis: Draft Finance Bill 2020–21—Tax analysis.
For comprehensive tracking of the consultations mentioned, see: Tax—consultation and legislation tracker.
This part of the Practice Note shows the progress of FB 2021 through Parliament.
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
On the disposition of a property (whether by way of conveyance, transfer or charge), the party making the disposition will normally provide a title guarantee which implies standard form covenants for title. A landlord may give a title guarantee when granting a lease, but this is rare in practice.
You may apply simplified customer due diligence (SDD) measures in relation to particular business relationships or transactions which you determine present a low risk of money laundering or terrorist financing, having taken into account:•your organisation-wide risk assessment—see Practice Note:
Source of the doctrine of the separation of powersThe origins of the doctrine are often traced to John Locke’s Second Treatise of Government (1689), in which he identified the 'executive' and 'legislative' powers as needing to be separate.‘… it may be too great a temptation to human frailty, apt to
What is a third party debt order (TPDO)?Third party debt orders were previously known as 'garnishee' orders and operated under the regime provided for in CCR Ord 30 and RSC Ord 49 (now revoked). Although the rules in CPR 72 are new, many of the principles with which they are concerned are well
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.