- Draft Finance Bill 2020–21—Tax analysis
- BUSINESS AND ENTERPRISE
- Technical amendments to the CIR
- REAL ESTATE
- New rates of stamp duty land tax (SDLT) for non-UK residents from 1 April 2021
- New reliefs from ATED and SDLT for housing co-operatives
- EMPLOYMENT TAXES
- Changes to the treatment of termination payments and PENP
- Changes to working time requirements for EMI
- Pension schemes—collective money purchase benefits
- TAX ADMINISTRATION AND AVOIDANCE
- Promoters and enablers of tax avoidance schemes
- HMRC’s civil information powers
- New tax checks on licence renewal applications (conditionality)
- Building a trusted, modern tax administration system
- OTHER DOCUMENTS PUBLISHED
- What was not published?
Tax analysis: The government has published draft provisions to be included in Finance Bill 2020–21 together with accompanying explanatory notes, other supporting documents and consultations. This analysis brings together the key business tax provisions and explains the changes being made.
Sign in or take a trial to read the full analysis.
To continue reading this news article, as well as thousands of others like it, sign in to LexisPSL or register for a free trial