powered by Lexis^®PSL

LEXISNEXIS_ICONS_SUPPORT

Home / Tax / Budgets and Finance Bills / 2020-21—Budget and Finance Bill

Legal News

Draft Finance Bill 2020–21—Tax analysis

Draft Finance Bill 2020–21—Tax analysis

Published on: 21 July 2020

Published by: LexisPSL

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

More...

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?

Article summary

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.

Popular documents

What is a contract of insurance?

What is a contract of insurance?

This Practice Note covers the legal framework and regulatory guidance to be considered in determining whether an arrangement constitutes a contract of insurance and the possible consequences of carrying on activities relating to a contract of insurance without the requisite regulatory permissionsThe

False imprisonment

False imprisonment

LiabilityFalse imprisonment consists of the complete deprivation of liberty without a lawful basis. Claims will in practice be made against a public body that exercises detention powers, usually a local police force, the Secretary of State for the Home Department or the Secretary of State for

Forming enforceable contracts—intention to create legal relations

Forming enforceable contracts—intention to create legal relations

An intention to create legal relations is requiredThere are various situations in which a court will hold that an agreement is not binding because, though supported by consideration, it was made without any intention of creating legal relations (see, eg, Blue v Ashley).Did the parties intend to

CE-File—electronic filing and case management in the Rolls Building and other courts

CE-File—electronic filing and case management in the Rolls Building and other courts

This Practice Note looks at CE-File electronic working in the courts under CPR PD 51O, in the context of case management. It provides guidance on how to file a document electronically, deal with rejected electronic filings, issue a claim electronically, file electronic bundles (eBundles) for case