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
July 2021General content update — Farming, market gardening and forestry [Division B5.1]
June 2021Finance Act 2021, s 33—Business rates—COVID-19 [Division B2.4]
June 2021Finance Act 2021, ss 90–91 ATED exemption—Housing co-operatives [Division B6.7]
June 2021Finance Act 2021, s 18, Sch 2—Temporary extension to carry back of trading losses [Divisions B6.4, B8.2]
June 2021Finance Act 2021, s 34—Withholding tax—HMRC guidance on interest, royalties and dividends post Brexit [Division B5.3]
June 2021Finance

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