David Barton identifies this month's key tax issues for advisers.
Readers will be aware that the Finance Bill is making its way through the parliamentary process rather more haphazardly than usual because of changes made to the parliamentary timetable. The related amendment made to the Provisional Collection of Taxes Act 1968 by the FA 2011 (s 88) has added a further level of uncertainty. At this time of year advisers will be looking at the impact of the Finance Bill on actual and proposed transactions and the debates in the Committee are often scrutinised to ensure that any pitfalls are avoided and new opportunities considered. Whilst the date of Royal Assent is not known (it may be as late as 26 October 2012) this should...
