Legal News

Legislation Day: Draft Finance Bill 2022—Tax analysis

Published on: 20 July 2021
Published by: LexisPSL
  • Legislation Day: Draft Finance Bill 2022—Tax analysis
  • FUNDS
  • 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
  • More...

Article summary

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. or take a trial to read the full analysis.

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