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Short and sweet

RICHARD CURTIS reviews the first debate in the House of Commons of the June 2010 Finance Bill


  • The short second Finance Bill of 2010.
  • The impact of reduced corporation tax rates.
  • The counterbalance of rate and capital allowances reductions.
  • Should the capital gains tax rate for personal representatives be reduced?
  • The effect of a tax rate change during the fiscal year.

Short and sweet: not words that could be applied to this author I’ll admit and not usually to Finance Bills which seem to be long and fairly bitter.

However the June 2010 Finance Bill came in at 26 pages and comprised 11 sections and 5 schedules which until someone tells me otherwise (and I am now almost certain that they will) seems like a record for a post-election Bill.

By way of explanation the June 2010 Finance Bill was the second...

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