Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Debate on the Finance (No 3) Bill

09 January 2019 / Allison Plager
Issue: 4678 / Categories: Comment & Analysis
istock-499959598_fmt

Something old, something new

KEY POINTS

  • Does a reduction in the corporation tax rate lead to increased productivity?
  • Non-UK residents will have to pay capital gains tax on disposals of UK commercial and residential property.
  • Is 30 days from the date of the completed transaction too short a period in which to pay capital gains tax on residential property?
  • HMRC given further three months in which to settle diverted profits tax disputes.

The Public Bill Committee’s scrutiny of the latest Finance Bill began with the usual reminders from the...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon