This report examines the key tax provisions, by Lexis®PSL Tax.
On Thursday 11 July the government published draft provisions to be included in Finance Bill 2019/20 (FB 2019/20) together with accompanying explanatory notes responses to consultations and other supporting documents.
The consultation on the draft legislation will run until 5 September 2019.
FB 2019/20 is expected to be introduced to Parliament in autumn 2019 (after the Budget) and to receive royal assent in spring 2020.
New announcements
The majority of the provisions were previously announced but there were some new announcements relating to:
deferral of corporation tax payments on EU group asset transfers; and
stamp taxes on securities: amendments to FA 1986 s 77A.
Measures with immediate or retrospective effect
The following provisions apply with...
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This report examines the key tax provisions, by Lexis®PSL Tax.
On Thursday 11 July the government published draft provisions to be included in Finance Bill 2019/20 (FB 2019/20) together with accompanying explanatory notes responses to consultations and other supporting documents.
The consultation on the draft legislation will run until 5 September 2019.
FB 2019/20 is expected to be introduced to Parliament in autumn 2019 (after the Budget) and to receive royal assent in spring 2020.
New announcements
The majority of the provisions were previously announced but there were some new announcements relating to:
deferral of corporation tax payments on EU group asset transfers; and
stamp taxes on securities: amendments to FA 1986 s 77A.
Measures with immediate or retrospective effect
The following provisions apply with...
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:
