As an advance Christmas present for tax advisors and their clients, the Government published on 9 December 2015 draft clauses for its forthcoming Finance Bill 2016 for consultation. There are no unexpected measures covered by the draft clauses, however we are still awaiting draft legislation on certain key measures.
KPMG’s Commentary provides an overview of the clauses and insight into the measures both those of general interest and those for specific groups.
This article represents the views of the author only, and does not necessarily represent the views or professional advice of KPMG in the UK.
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