Archive: Finance Bill

Opinion Former Articles

  • CIOT: Finance Bill 2012 weighs in at 670 pages

    The CIOT has expressed concern at the sheer size of the Finance Bill published today. At 670 pages (plus almost as many of explanatory notes) it must be one of the longest, if not the longest, on record.1 To the CIOT, it emphasises the crucial need for full consultation in advance of measures to go into the Finance Bill.

  • CIOT: There’s always unexpected details in a Finance Bill

    In amongst the 90+ measures in the draft Finance Bill are some points that many have missed. This is perhaps inevitable when there are over 1000 pages of draft legislation and explanatory notes.

  • CIOT: Welcome for progress on CFC reform

    The Chancellor of the Exchequer said in today’s Budget that, following consultation, the controlled foreign company (CFC) rules will be replaced in Finance Bill 2012. The Chartered Institute of Taxation (CIOT) looks forward to seeing the detail of the final proposals for CFC reform when the Finance Bill is published next week.

  • CIOT: Institute warns ‘simpler tax’ proposals are ‘the opposite of simple’

    The Chartered Institute of Taxation (CIOT) is warning that a government proposal to simplify tax and accounting for small businesses is complex, strewn with pitfalls and doomed to fail.

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