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Preface

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Preface Welcome to the latest update of Tax Planning . Since the last update of this work (published in March 2022), two Finance Acts were enacted in 2023, with a further Finance Act in 2024. Finance Act 2023 received Royal Assent on 10 January 2023. It contains only 12 sections, and set several tax rates, allowances and exemptions and thresholds. This was followed by the Spring Budget 2023 on 11 March 2023 and the publication of a Finance Bill on 23 March 2023. Subsequently, Finance (No 2) Act 2023 received Royal Assent on 11 July 2023, comprising 354 sections and 24 schedules and featuring important changes to (among other things) capital allowances, research and development Finance ...

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