Measures include a general anti-abuse rule
The government has published draft legislation for Finance Bill 2013 and has invited comments on the draft clauses by 6 February 2013.
An overview of the draft legislation runs to almost 300 pages. A pdf containing all of the draft clauses and explanatory notes has more than 1,000 pages.
HMRC has summarised 12 ‘main tax announcements’ and provided links to related documents.
