United Kingdom - Finance Act 2018

• Autores: Douglas Roxburgh
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 6, 2018, págs. 277-280
• Idioma: inglés
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• Resumen

  • This note covers the Finance Act 2018, which was shorter than recent UK finance acts, as the timing of its issue reflected the rescheduling by the UK Treasury of the annual tax legislation. The note deals mainly with the provisions therein that detail changes in tax principles, tax rates and allowances and matters of particular significance for businesses and companies.