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In brief

18 July 2017
Issue: 4608 / Categories: News

Finance Bill; Treasury committee; Inheritance tax; Corporation tax; VAT 

Finance Bill

The Finance Bill will be introduced after the summer recess and will legislate for all policies that were included in the pre-election bill. The government confirmed that all policies in the previous bill announced to start from April 2017 will be effective from that date.

Treasury committee

Nicky Morgan MP has been elected as the new chair of the Treasury Committee. She will take up the position formally after the House of Commons has appointed the remaining members of the committee.

Inheritance tax

Legislation has been published to extend the scope of inheritance tax to residential properties in the UK if they are held or financially supported by or through overseas structures by trustees or individuals domiciled outside the UK. See here.

Corporation tax

The substantial shareholding exemption legislation has been amended so that companies owned by institutional investors...

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