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    • Working in Tax
    • CTA Students
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    • ADIT international tax
    • Media Centre
    • Technical

    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

    Clause 94 Schedule 15: Large businesses - notification of uncertain tax treatment

    Clause 98: Employment Taxes

    Clause 100: Office of Tax Simplification


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