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MIKE TRUMAN peeks at some rather familiar items in St Nick’s sack of draft Finance Bill proposals
KEY POINTS
- Legislation Day – the day the draft Finance Bill was published.
- Test of the new consultative process for legislation.
- No statutory residence test until 2013.
- New proposals for capital allowances significantly changed during consultation.
- Dishonest agent proposals unchanged – but changes had already been made.
Shortly before the autumn statement last month I began to get a little uneasy. I had planned (short pause here as my editorial team collapse in laughter at me using with a straight face the word ‘planned’) the magazine on the basis that there was unlikely to be very much on tax in the statement at all.
We had after all been told that this was no longer a ‘pre-Budget report’ and the statement was to be about spending and...
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