Finance (No.2) Bill 2021 briefings

The Chartered Institute of Taxation (CIOT) have produced Finance (No.2) Bill 2021 briefings on:

Clauses 7-8 Schedule 1: Basis Period Reform

Clauses 9-11: Employment Taxes

Clauses 16-22: Creative reliefs

Clause 23: Capital gains tax - Disposal of UK land 

Clause 27-28: Diverted Profits Tax

Clause 31 Schedule 6: Dormant Assets

Clauses 32-52: Residential Property Developer Tax

Clauses 53-66: Economic Crime (Anti- Money Laundering) Levy (joint briefing with ATT)

Clauses 84-90 Schedule 12: Tackling Tax Avoidance

Clause 94 Schedule 15: Large businesses - notification of uncertain tax treatment

Clause 98: Employment Taxes

Clause 100: Office of Tax Simplification