The legislation in Finance Bill 2019 (FB 2019) published on 7 November 2018 can be divided into three categories:
measures that were published in draft on 6 July 2018 (for details see ‘Guide to the draft Finance Bill 2019 provisions’ Tax Journal 12 July 2018);
measures that were published at Budget 2018 (for details see ‘A to Z guide to the Budget’ Tax Journal 2 November 2018) including some that were new versions of the draft legislation that was published on 6 July; and
new provisions published for the first time.
Some draft secondary legislation was also published on 7 November 2018 including a draft statutory instrument and accompanying guidance note to implement the VAT reverse charge for building and construction services.
As announced at Budget 2018 ...
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The legislation in Finance Bill 2019 (FB 2019) published on 7 November 2018 can be divided into three categories:
measures that were published in draft on 6 July 2018 (for details see ‘Guide to the draft Finance Bill 2019 provisions’ Tax Journal 12 July 2018);
measures that were published at Budget 2018 (for details see ‘A to Z guide to the Budget’ Tax Journal 2 November 2018) including some that were new versions of the draft legislation that was published on 6 July; and
new provisions published for the first time.
Some draft secondary legislation was also published on 7 November 2018 including a draft statutory instrument and accompanying guidance note to implement the VAT reverse charge for building and construction services.
As announced at Budget 2018 ...
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:
