Legal News

Business investment relief and source of investment—Opposition proposes public registration

Published on: 10 October 2017
Published by: LexisPSL
  • Business investment relief and source of investment—Opposition proposes public registration
  • Original news
  • Background
  • How does the government intend to make BIR more attractive?
  • What amendments have been proposed to the draft legislation?
  • Is a public register of investments a possibility?

Article summary

Private Client analysis: During the Committee of the Whole House on 9 October 2017, Labour tabled an amendment to the second Finance Bill 2017 which requires that a new condition be met in order to qualify for business investment relief (BIR), namely that the source of the investment appear on a public register. Whether the amendment becomes law, however, remains to be seen. or take a trial to read the full analysis.

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