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Key points
- Draft finance bill clauses were published on 11 July and are open for consultation until 5 September.
- The digital services tax may result in retaliatory measures from other countries such as the US.
- Off-payroll working rules are extended to medium and large companies in the private sector.
- Insolvency measures place HMRC higher in the unsecured debtors list and make directors of companies potentially liable for tax debts.
The government has committed to holding only one fiscal event each year but this does not mean that we can sit back and put our feet up on the 364 days in which there is no Budget speech: the endless merry go round of tax changes shows no sign of abating. The latest twirl was on 11 July when draft clauses for the next Finance Act were published.
Let’s get a couple of preliminary points out of the way before we start to look...
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