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July 2023 legislation day announcements

24 July 2023 / Andrew Hubbard
Issue: 4898 / Categories: Comment & Analysis , HMRC , Legislation , PAYE , tax avoidance , TMA 1970 , Avoidance , Policy
131712
Summer reading sorted

Another week: another fiscal event. It makes one nostalgic for the days when we had one budget a year and then had radio silence from the Treasury. But we shouldn’t complain. It may be hard at times to remember where we are in the fiscal timetable but at least we do now have plenty of opportunities to take part in consultations and review legislation in draft.

So what exactly was published on the so-called ‘legislation day’ on 18 July? I counted at least 20 pieces of new legislation plus a number of other consultations and announcements. For the full list see the Treasury website (tinyurl.com/govfinbill2324). I can’t cover them all here but it is worth picking out a few items which are likely to be of particular interest to Taxation readers.

High-income child benefit charge

We all know that the introduction of the high-income child benefit...

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