Budget for 2013-14: measures for inclusion in Finance Bill 2013 – anti-avoidance and tax management
On 20 March 2013, the Budget for 2013-14 was presented to Parliament by the Chancellor of the Exchequer. Finance Bill 2013 will be published on 28 March 2013.
Set out below are the main measures to be included in the Bill, relating to anti-avoidance and tax management.
Anti-avoidance
- | GAAR: the Bill will contain a general anti-avoidan… |