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Finance Bill 2018-19

Newsletter issue - August 2018.

Measures to help taxi drivers to buy cleaner vehicles, remove barriers for investment in the oil and gas industry, and tackle tax avoidance using profit fragmentation are just some of the key policies that will be legislated for in the Finance Bill 2018-19, which was published in draft on 6 July 2018.

Under the Government's new timetable, the draft legislation has been published now for consultation purposes until 31 August 2018. It will become Finance Act 2019, when it receives Royal Assent in March 2019, so the new law can take effect from 1 April 2019 or a later date.

The draft provisions could of course be subject to changes announced in the Budget in November 2018, or as a result of representations made during the consultation period.

HMRC have published a list of supporting documents for the Bill, which groups together the draft provisions, explanatory note and the technical note for each policy change.

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