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Finance Bill
The government has published Finance Bill 2021. It contains 132 clauses and 33 schedules. The bill includes several measures which were announced in the Budget on 3 March 2021 as well others for which legislation was published in draft in July and November 2020 and July 2018.
Super deduction
A new factsheet Budget 2021 – Super deduction has been published by the Treasury for companies that can claim 130% capital allowances on qualifying plant and machinery investments.
Enablers
HMRC has published a new factsheet CC/FS44 on the information notices it may issue when checking whether a penalty is due for enabling abusive tax arrangements.
Northern Ireland
HMRC has updated its guidance on parcel and post movements from Great Britain to Northern Ireland to give more time for traders and carriers to prepare for new customs declarations beyond 1 April 2021.
Land transaction...
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