Policy paper

Finance Bill 2014: guidance published during the Parliamentary stages

This publication was withdrawn on 13 February 2015

This page has been archived. Final guidance is now available at Promoters of tax avoidance schemes: guidance

This publication was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Guidance relating to Finance Bill clauses published during the Parliamentary stages.

Documents

Update on changes to venture capital schemes

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Promoters of tax avoidance schemes: guidance

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Detail

The government has published the following guidance:

  • Information note to clarify the scope of a proposed Report stage amendment, which restricts companies that benefit from particular renewable subsidies using the tax-advantages venture capital schemes (19 May 2014)
  • Guidance note describing the legislation in Part 5 and Schedules 30 to 32 of Finance Bill 2014 on promoters of tax avoidance schemes (28 May 2014)