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CIOT response: Finance Bill 2022-23 draft legislation

Published on: 29 September 2022
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Article summary

The CIOT has responded to the Finance Bill 2022-23 draft legislation on capital gains tax: transfers of assets between spouses and civil partners in the process of separating; new transfer pricing documentation requirements for UK businesses; and low earners anomaly: pensions relief relating to net pay arrangements.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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