Finance Bill 2019-20 Capital gains tax - relief on disposal of private residence - CIOT comments

16 Aug 2019

Issue 73 features an update on Making Tax Digital, including information on VAT certificates and Anti Money Laundering requirements.

Other highlights include articles about:

Temporary Increase in the Annual Investment Allowance: Detail on the temporary increase in the allowance until 1 Ja‚ nu‚ ar‚ y 2‚ 02‚ 1 National Insurance Contributions on Termination Awards and Sporting Testimonial Payments: Introduction of Class 1A NICs liabilities from 6 A‚ pr‚ il 2‚ 02‚ 0 Corporate Interest Restrictions: The guidance on Corporate Interest Restrictions has been uploaded into the Corporate Finance Manual.

The next Agent Update is scheduled for Oc‚ to‚ be‚ r 2‚ 01‚ 9.