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Political parties continue to dance around the provisions of Finance Bill 2013
KEY POINTS
- Some aspects of tax-advantaged employee share schemes are simplified.
- Cash basis – the government increases the originally suggested income limits.
- Fixed rate deductions for the self-employed. Is this a simplification or a complication?
- Simplification of some aspects of the remittance
- basis rules.
- Office holders are to be brought within the intermediaries legislation.
Our previous report on the progress of the Finance Bill 2013 through the Public Bill Committee’s debate finished part way through the sixth sitting with consideration of pension contributions. The next clause debated concerned a matter relating to the earlier years of a taxpayer’s life – the exemption for employer-supported childcare.
Clause 12 of the Finance Bill changes the definition of a disabled child for these purposes. This was necessary to...
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