Tax Updates: January 2013

The latest technical news, including the key legislation from draft Finance Bill 2013 and Chris Moyles denied anonymity

Finance Bill 2013

As well as headline measures, such as the general anti-abuse rule (GAAR), statutory residence test, ‘above the line’ research and development tax credit and the new tax charges on residential properties held by non-natural persons, the draft clauses of the Finance Bill 2013 also contain legislation covering the following:

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Finance Bill 2013

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