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Autumn tax announcements day

Today is the Government's autumn tax announcements day.

As promised they have published, in draft, of the majority of 2011 Finance Bill clauses. The draft clauses will be open to consultation until 9 February. HMRC will host an Open Day for tax practitioners and tax managers on 24 January 2010. The Finance Bill will be published in full on 31 March 2010.

In a welcome new development the Government have also published a supporting document that provides an overview of the draft clauses. This sets out, for each draft clause, the proposed change, why they are seeking the change and what they expect the impacts to be. The Government has also tabled written statements today on the clauses on disguised remuneration and restricting pensions tax relief.

A number of responses to consultations and other announcements have also been published today -

- a response to the consultation on Furnished Holiday Lettings;
- a response to the consultation on Pensions Annuitisation;
- a response to the consultation on taxation of gaming machines
- a response to the consultation on the simplification of corporate capital gains;
- a response to consultation on Modernisation of Investment Trust Companies; and
- two consultations relating to HMRC’s powers review.

All documents are linked to from

George Crozier
CIOT External Relations Manager
Thursday 9 December 2010


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