Commentary

Business tax—updated commentary

Business tax
Business tax | Commentary

Business tax—updated commentary

Business tax | Commentary

Business tax—updated commentary

The following is a list of key updates to Parts B1 to B9 in the last 12 months.

DateSubject matter
April 2021Annual ATED rates for 2021/22 added in line with The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2021/245. See [B6.707]
March 2021Content has been updated to reflect Brexit. The majority of key domestic tax changes associated with Brexit take effect from the end of the implementation period (specifically, 11pm (GMT) on 31 December 2020, referred to as 'IP completion day'), including the full repeal of the European

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