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Finance (No 3) Bill 2018-2019
Finance (No 3) Bill 2017-2019 was published on 7 November 2018 as expected. On Royal Assent it will become Finance Act 2019.


Digital Services Tax - agree to disagree?
A tax issue which is relevant on a worldwide scale ideally needs a worldwide solution; however, at present, as with other areas outside of tax, the worldwide stage seem more divided than ever on future plans for a digital services tax. We look at the current state of play for the overall OECD agreement and some of the key players (UK, EU and US) feeding into the discussions and what businesses should be doing to engage with these changes and prepare themselves.

How the multilateral instrument affects residency, and what it could mean for UK companies
In this article, we look at how the MLI revisits the definition of residency for the purposes of tax treaties, how this impacts dual resident companies, and the unforeseen impacts on residency under domestic law.

Corporate capital loss restriction coming in 2020
It was announced in the Budget on 29 October 2018 that relief for carried forward capital losses will be brought into line with relief for carried forward income losses from 1 April 2020.