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Santa’s clauses
KEY POINTS
- Does bill signify shorter tax legislation in future?
- The attack on disguised remuneration schemes continues.
- EIS SEIS and VCT changes introduce more complications.
- The indexation allowance for corporate gains is frozen.
At times it has seemed as if we have had a new finance bill every week of this year. It’s not been quite as bad as that of course but the combined effect of the general election and the transition to an autumn Budget has prompted a steady flow of legislation both final and draft throughout the year. Next year should be calmer assuming the Brexit negotiations do not derail the process.
So before we all become entirely ‘billed out’ I thought it would be useful to give a brief overview of the...
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