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September 2017 Finance Bill is examined

03 October 2017 / Gary Ashford
Issue: 4618 / Categories: Comment & Analysis

Going around again


  • Non-domiciles who have been UK resident for 15 of the previous 20 years will become deemed UK domiciled.
  • Changes to treatment of employment income paid through third parties.
  • Enabling legislation for Making Tax Digital.
  • Tough anti-avoidance measures.
  • Corporation tax measures to support BEPS.

The latest version of Finance Bill 2017 was published on 8 September and brought back most of the legislation included in the first one but which was taken out ahead of the snap election that took place in June. This was much to the frustration of many advisers particularly those who had worked for weeks in the run up to 6 April 2017 to prepare non-domiciled clients who would become deemed domiciled in the UK on that date.

In hindsight in a few areas...

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