Finance (No.2) Bill 2021 briefings
24 Nov 2021
The Chartered Institute of Taxation (CIOT) have produced Finance (No.2) Bill 2021 briefings on:
Clauses 7-8 Schedule 1: Basis Period Reform
Clauses 9-11: Employment Taxes
Clauses 16-22 Creative reliefs
Clause 23: Capital gains tax - Disposal of UK land
Clause 27-28: Diverted Profits Tax
Clause 31 Schedule 6: Dormant Assets
Clauses 32-52: Residential Property Developer Tax
Clauses 53-66: Economic Crime (Anti- Money Laundering) Levy (joint briefing with ATT)
Clauses 84-90 Schedule 12: Tackling Tax Avoidance