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Business tax: Finance Act 2010

Business tax: Finance Act 2010

The 156-page Finance Act was published as the Houses of Parliament were 'prorogued' to make way for the general election on 6 May. The Act comprising 70 sections and 20 schedules is available via

Finance Bill clauses providing for security for payment of PAYE and the abolition of reliefs for furnished holiday lettings were dropped as the Bill was rushed through its Commons stages despite warnings of the consequences of inadequate scrutiny. 'We would consult on a regime to allow holiday cottages to be treated as a trade on a fiscally neutral basis ' said Shadow Treasury Minister Mark Hoban in the Commons debate on 7 April.

The new Parliament will be summoned on 18 May and the State Opening of Parliament and the Queen's Speech have been scheduled for 25 May. The Conservatives said that if...

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