Legal News

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...

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. or take a trial to read the full analysis.

Popular documents