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Further commentary on the Finance Bill measures published on 7 November and its progress through parliament since then.
Finance Bill 2018-19 includes two specific changes to the UK CFC rules to ensure they are fully compliant with the EU ATAD.
The CIV rules provide for two types of elections – the transparency election or the exemption election – that a CIV can make for NRCGT.
UK residents disposing of residential property 30 day payment & reporting rules allow reasonable estimates and apply only to UK properties.
Stamp duty (shares) consultation has been published.
The Autumn Budget announced changes to Entrepreneurs’ Relief – this is what owners, investors and management teams need to know.
The Department for Work and Pensions launches ‘Delivering collective defined contribution pension schemes’ consultation.
The rules for short term business visitors from overseas branches of UK companies will change from April 2020.
Court of Appeal judgment in the Brain Disorders Research Limited Partnership case – taxpayer loss.
Every week, KPMG member firms around the world publish updates on developments in their country. Week in Tax highlights a selection that may be of interest to our readers.
A round up of other news this week.