- Legislation Day: Draft Finance Bill 2022—Tax analysis
- Taxation of asset holding companies in alternative fund structures
- Real estate investment trusts (REITs)—amendments
- BUSINESS AND ENTERPRISE
- Modernisation of the stamp taxes on shares framework
- Structures and buildings allowances (SBAs)—amendment to allowance statement
- Amendments to the hybrid and other mismatches rules
- TAX ADMINISTRATION AND MANAGEMENT
- Large businesses—notification of uncertain tax treatment
- Basis period reform for unincorporated trading businesses
- TAX AVOIDANCE AND EVASION
- Clamping down on promoters of tax avoidance
- Electronic sales suppression (ESS)
- INDIRECT TAX
- Insurance premium tax—identifying where the risk is situated
- Other developments
- What was not published?
Tax analysis: On Legislation Day, 20 July 2021, the government published draft provisions to be included in Finance Bill 2022 (FB 2022, also known as Finance Bill 2021–22) together with accompanying explanatory notes, other supporting documents and consultations. This analysis brings together the key business tax provisions by topic 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