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In full view
Key points
- Clarity required for people who reach the new normal minimum pension age in 2028.
- Real estate investment trust regime broadened.
- Higher rates of tax relief for new theatrical and orchestral productions.
- Reporting deadline for residential capital gains extended from 30 to 60 days.
- Cross-border group relief inequalities removed.
- Dormant asset scheme amended so a tax charge arises only when the investor claims the asset.
Introducing the first sitting of the Finance Bill Public Bill Committee chair Sir Christopher Cope reminded MPs that the committee was sitting in public and the proceedings were being broadcast so members had to think about the impression they were giving. He assumed that anyone not wearing a mask had a reasonable excuse and said there was to be no ‘abuse of the indulgence of laptops and things like that’ because that might give viewers the impression that members are not concentrating...
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