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Here we go again
KEYPOINTS
- Draft Finance Bill clauses published for consultation until 31 August.
- Ability to bank entrepreneurs’ relief in some circumstances.
- Disposals of UK residential property will have to be reported within 30 days of completion.
- New fragmentation rules bring into charge profits transferred abroad.
- Relaxation to the VAT grouping rules to include partnerships and individuals.
Another week another set of Finance Bill clauses. We are right in the middle of the transition from two fiscal events a year to one. A few days ago the government published the draft legislation to bring into effect the measures announced in the autumn 2017 Budget.
The clauses are open for consultation until 31 August and will lead to the publication of the Finance Bill 2018-19 in the autumn with royal assent due next spring....
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