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Draft legislation
L-Day
06 December saw the Government make available some draft legislation and updates that will be included in the Finance Bill 2012. This is all issued as part of a consultation process and comments on the proposals can be submitted until February 2012. Publishing the draft legislation at this early stage fulfils Government’s commitment to make [...]
Seed Enterprise Investment Scheme (SEIS)
We mentioned this in our previous Newsletters; therefore, refer to the draft legislation that will introduce it from April 2012. This is the scheme that will enable 50% tax relief for anyone investing up to £100,000.00 in a new business, capped at £100,000.00 for individuals. Associated with the theme of investment in companies, there is [...]
Consultation on draft legislation for Finance Bill 2011
The policy of the Coalition government is to confirm most of its new tax measures at least three months before the introduction of a Finance Bill. The draft text of the legislation that will appear in the Finance Bill 2011 was published on 9 December and is open for technical comment until 9 February 2011. [...]
