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Examining the Finance Bill 2013

Mike Gibson and Chris Sanger report

 

The Bill was published on 28 March. At 629 pages it is some 50 pages shorter than last year’s though with a similar number of clauses and more schedules. It will take a little time to read through the provisions and identify all of the details that have changed since the publication of the draft clauses and the comments below are not intended to be comprehensive. Of course the process of publishing draft Finance Bill clauses in December and releasing amendments to the clauses either with responses to consultation or with the Budget on 20 March 2012 means that the majority of the Finance Bill...

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