Admin and compliance—proposed changesThe following is a list of proposed changes which could affect existing commentary in Parts A1 to A8. If the proposals become current, for example where draft legislation is enacted, the changes will be written back into the commentary as soon as possible. In the meantime the commentary in the Divisions indicated should be read in conjunction with the linked new development. The specific articles affected in each Division are highlighted at the bottom of the new development.DivisionSubject matterND para no.A1.8Budget 2020—Tax avoidance—standards of tax adviceND.1644A2.2, A4.4Finance Bill
The following is a list of proposed changes which could affect existing commentary in Parts A1 to A8. If the proposals become current, for example where draft legislation is enacted, the changes will be written back into the commentary as soon as possible. In the meantime the commentary in the Divisions indicated should be read in conjunction with the linked new development. The specific articles affected in each Division are highlighted at the bottom of the new development.
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