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Bloomsbury Professional Tax Guide 2019/20

Author: The TACS Partnership LLP

Publication Date: 2019

Publisher: Bloomsbury Professional

Law As Stated At: 13 February 2019

Bloomsbury Professional Tax Guide 2019/20

Bloomsbury Professional Tax Guide 2019/20

The Bloomsbury Professional Tax Guide has been bought up to date in line with Finance Act 2019 by the team at the TACS Partnership ( Significant areas of new or altered commentary include the following:

  • Companies – changes including the rules for the carry forward of losses (para 18.12), and to substantial shareholdings relief (para 23.7)
  • Domicile – new ‘deemed domicile’ provisions for income tax, CGT and IHT purposes; (para 57.6)
  • Commentary on the CGT rules on disposals of interests in UK land by non-UK residents; (Para 58.2)
  • Entrepreneurs’ relief – changes including the minimum ownership period, the definition of ‘personal company’ and the provisions to preserve relief for company shareholders whose holding is diluted below 5%.(Para 13.7 et al)
  • Commentary on making tax digital. (Chapter 51)