Tax Credit Renewals

19 Jun 2020

Clauses 7-21 Employment Taxes

Clause 22 and Schedule 2 Entrepreneurs‚ Relief (to be re-named Business Asset Disposal Relief)

Clause 23 Relief on disposal of private residence

Clauses 27 to 30 Reliefs for business

Clause 36 Top Slicing Relief

Clause 72 Inheritance Tax - Excluded property

Clause 97 and Schedule 12 Joint and several liability of company directors etc

Clauses 95 and 96 HMRC Debts: Priority on Insolvency

Clauses 100-101 Tax Administration and Compliance

New Clause 1 and New Schedule 1 Workers‚ services provided through intermediaries

Part 2 - Clauses 38 to 71 and Schedules 7, 8 and 9 Digital Services Tax