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Bloomsbury Professional Tax Guide 2019/20

Author: The TACS Partnership LLP

Publication Date: 2019

Publisher: Bloomsbury Professional

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 (www.tacs.co.uk). 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)

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