The monthly round-up of developments
in tax, employment taxes, NICs and VAT from a range of specialist
commentators.
Finance Act 2008
The Finance Act 2008 received Royal Assent on 21 July 2008.
This finalises the legislation that includes the new flat rate of
capital gains tax for individuals, significant changes to the residence
and domicile rules, new powers for Revenue & Customs and alterations
to the capital allowances regime. The Act can be downloaded from the
Office of Public Service Information website or via the parliament
website. It runs to 451 pages and includes a record number of schedules,
having 46 in total.
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