Legislation Day 2023: Finance Bill

Published on: 28 June 2023

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Specialist Tax Regulatory Materials

Article summary

The Treasury has announced that the Government will publish draft clauses for the next Finance Bill on 18 July 2023.

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

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Personal Tax

Payment of tax due under self assessment

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14 Jul 2020 12:52 | Produced by Tolley Read more

Corporation Tax

Premiums on the grant or surrender of a lease

Premiums on the grant or surrender of a leasePremiums on the grant of a lease ― outlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease.

14 Jul 2020 12:58 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more

Corporation Tax

Terminal trading loss relief

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14 Jul 2020 13:49 | Produced by Tolley Read more

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