The Government published Finance (No. 2) Bill 2016-17 on Monday 20 March.
The Government published Finance (No. 2) Bill 2016-17 on Monday 20 March. We will be providing our in-depth analysis on the key issues for businesses, employers and individuals.
This page will be updated throughout the week.
Two amendments have been made to the hybrid mismatch rules to improve the way these rules will work.
The conditions of the SSE have been relaxed significantly,
in particular for companies owned by qualifying institutional investors.
HMRC’s proposed solution to avoid double tax on carry in trusts distributed to a beneficiary may result in unexpected tax liabilities.
<p>© 2018 KPMG LLP, a UK limited liability partnership, and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.</p> <p>KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.<br> </p>