Policy paper

Finance Bill 2014: January 2014 draft legislation

Further draft legislation on Finance Bill 2014.

Documents

Promoters of tax avoidance schemes, amendment of return to take account of relevant judicial rulings and DOTAS

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Modernising the taxation of corporate debt and derivative contracts: companies in partnerships and bond funds

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Artificial use of dual contracts by non-domiciles

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The government has published further draft legislation on Finance Bill 2014. If you wish to comment on any of the draft legislation, please use the contact details provided at the end of each explanatory note.

Corporation tax: avoidance involving losses

On 30 January 2014 the government published draft legislation to clarify the operation of one of the chargeable gains anti-avoidance rules with immediate effect.

Promoters of tax avoidance schemes, amendment of return to take account of relevant judicial rulings and DOTAS

On 24 January 2014 the government published draft legislation and supporting documents on the proposals in the Raising the Stakes on Tax Avoidance consultation. The draft legislation will be open for technical consultation until 24 February 2014.

Avoidance schemes using total return swaps

On 23 January 2014 the government updated the draft legislation it had published with immediate effect from 5 December 2013 on avoidance schemes using total return swaps.

Modernising the taxation of corporate debt and derivative contracts

On 17 January 2014 the government published draft legislation and supporting documents on modernising the taxation of corporate debt and derivatives contracts. The draft legislation will be open for technical consultation until 14 February 2014.

Artificial use of dual contracts by non-domiciles

On 16 January 2014 the government published draft legislation and supporting documents on the artificial use of dual contracts by non-domiciles. The draft legislation will be open for technical consultation until 13 February 2014.

Published 16 January 2014
Last updated 30 January 2014 + full page history
  1. Corporation tax: avoidance involving losses. The government has published legislation to clarify the operation of one of the chargeable gains anti-avoidance rules with immediate effect from 30 January 2014.
  2. added 'Promoters of tax avoidance schemes, amendment of return to take account of relevant judicial rulings and DOTAS' info
  3. added section on Avoidance schemes using total return swaps
  4. added 'Modernising the taxation of corporate debt and derivative contracts'
  5. First published.