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Issue:
4890
/
Categories:
Comment & Analysis
, enterprise management incentive
, Finance (No 2) Bill
, HMRC
, Non-domicile
, tax reliefs
, Budget/Finance Act
, Capital Gains
Line by line
Key points
- Changes to employer share schemes are aimed at simplifying their administration.
- Specific tax relief for care income will make tax return completion simpler for foster carers.
- Non-dom tax status under fire in debate on share exchanges.
- HMRC’s four-year assessment powers for capital gains tax and corporation tax modified.
The first sitting of the Finance Bill Public Bill Committee began with some familiar house-keeping messages. Chair Esther McVey reminded MPs that the committee was sitting in public and the proceedings were being broadcast. She reminded members to switch electronic devices to silent and said that jackets could be removed.
The lack of opportunity for the committee to hear oral evidence was raised by Kirsty Blackman (SNP). She said ‘nothing quite compares to asking questions in an oral evidence session’ and given the complexity of the Finance Bill it would have been ‘beneficial’ to be able to ask experts for information....
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