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Key points
- A new schedule on intangible fixed assets.
- A proposal to review of the fiscal and economic effects of the UK’s withdrawal from the EU.
- Is entrepreneur’s relief providing value for money?
- New clause 26 will review the impact of the loan charge.
The House of Commons has completed its review of the Finance Bill. Richard Curtis summarises the final debate.
The Finance (No 3) bill continued its passage through parliament in January with the second and third readings. Peter Dowd (Lab) started the debate on new clause 1 which would review the impact of clause 5 which increases personal allowances. However he was also critical of the government’s late addition of a new schedule on intangible fixed assets. Why was this being introduced at such a late stage thus denying MPs the chance to scrutinise it and circumventing the public bill committee process?
A vote was taken on new clause 1...
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