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Making a point

28 May 2013 / Richard Curtis
Issue: 4404 / Categories: Comment & Analysis , Admin , Budget/Finance Act

Structured, considered and informed, or political one-upmanship? The continuing debate over Finance Bill 2013


  • Consideration of the GAAR and the Opposition’s proposals for its replacement by a GAntiP.
  • The composition of the GAAR advisory panel.
  • Would a clearance procedure by HMRC provide more certainty for advisers?
  • Will the lack of definitions for “contrived” and “abnormal” cause confusion?
  • The implications for the high street tax practitioner.

Parliament continued its consideration of the Finance Bill on 17 April with Labour introducing new clauses. New clause 1 proposed that within three months of the Bill becoming law the government should report to parliament on the availability of government housing support for those wishing to purchase a second home.

This was discussed with new clause 5 that a report should be published on the possibility of a mansion tax. This was a cue...

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