Legal News

Draft Finance Bill 2019–20—Tax analysis

Published on: 11 July 2019
Published by: LexisPSL
  • 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
  • More...

Article summary

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. or take a trial to read the full analysis.

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