A concise guide to the draft Finance Bill provisions, calls for evidence and consultation responses that were published on ‘L-day’, with practitioner comment on some of the key announcements.
The initial draft clauses for the 2022 Finance Act were published on 20 July 2021 and include more detail on previously announced proposals. Whilst the government refers to it as draft legislation for Finance Bill 2021/22 in this commentary it is referred to as draft FB 2022. The final contents of the Bill will be subject to confirmation at a later date expected to be in the Autumn though it is uncertain whether this will be combined with an Autumn Budget.
Direct taxes
Asset holding companies in alternative fund structures
Following a two-stage consultation the government is introducing a new elective regime for the taxation of qualifying asset holding companies (QAHCs) and some payments that they make....
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A concise guide to the draft Finance Bill provisions, calls for evidence and consultation responses that were published on ‘L-day’, with practitioner comment on some of the key announcements.
The initial draft clauses for the 2022 Finance Act were published on 20 July 2021 and include more detail on previously announced proposals. Whilst the government refers to it as draft legislation for Finance Bill 2021/22 in this commentary it is referred to as draft FB 2022. The final contents of the Bill will be subject to confirmation at a later date expected to be in the Autumn though it is uncertain whether this will be combined with an Autumn Budget.
Direct taxes
Asset holding companies in alternative fund structures
Following a two-stage consultation the government is introducing a new elective regime for the taxation of qualifying asset holding companies (QAHCs) and some payments that they make....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
