- Draft Finance Bill 2019–20—Tax analysis
- BUSINESS AND ENTERPRISE
- Digital services tax
- Corporate capital loss restriction
- Changes to protect tax in insolvency—HMRC to become preferential creditor
- Share loss relief and relief for loans to traders
- Income tax relief and the enterprise investment scheme approved knowledge-intensive fund
- Income tax and corporation tax rules for spreading transitional adjustments on new lease accounting
- EMPLOYMENT TAXES
- Off-payroll working in the private sector from 6 April 2020
- Tax abuse using company insolvencies
- Stamp taxes on securities—extension of market value rule to transfers of unlisted securities to connected companies
- Stamp taxes on securities—amendments to FA 1986, s 77A
- Technical and procedural amendments to the GAAR
- Deferral of corporation tax payments on EU group asset transfers
- PRIVATE CLIENT
- WHAT WAS NOT PUBLISHED?
Tax analysis: The government has published draft provisions to be included in Finance Bill 2019–20 (FB 2019–20) together with accompanying explanatory notes, responses to consultations and other supporting documents. This analysis brings together the key tax provisions by topic and explains the changes being made.
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