Following the Budget on 29 October, the government will publish Finance Bill 2019 on Wednesday 7 November 2018. The Bill will be called Finance (No 3) Bill of the current parliamentary session.
HMRC has published the following:
Reduced rate supply forming part of a composite supply
Entrepreneurs’ relief on share disposal
Company ‘obviously negligent’ under the Customs Code
Serpentine behaviour.
Paul Daly and Ross Robertson (BDO) set out a six-step approach to developing an intangible asset strategy.
In an otherwise business-friendly speech, the chancellor of the exchequer, Philip Hammond, sent a clear message to his audience at the Conservative Party conference and beyond that the UK is poised to go ahead with a digital services tax if no agreement can be reached at the OECD.