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16 October 2012 / Mike Truman
Issue: 4375 / Categories: Comment & Analysis , Finance Act 2012 , Admin
That was the Act, that was: MIKE TRUMAN provides a special overview of this year’s legislation

KEY POINTS

  • Largest Finance Act ever at 227 sections and 39 schedules.
  • More people being brought into higher rate tax over coming years.
  • Patent box income includes that derived from sales of goods incorporating the IP.
  • SEIS can give 100.5% relief even when all capital is lost but fees may be too high.
  • How will new VAT rules be affected by the Subway case?

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