Policy paper

Finance Bill 2014: January 2014 draft legislation

Further draft legislation on Finance Bill 2014.

• From: HM Treasury and HM Revenue & Customs
• Published: 16 January 2014
• Last updated: 30 January 2014 — See all updates

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

Documents

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

PDF, 755 KB, 77 pages

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

PDF, 442 KB, 16 pages

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Artificial use of dual contracts by non-domiciles

PDF, 331 KB, 12 pages

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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 + show all updates

1. 30 January 2014

   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. 24 January 2014

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

3. 23 January 2014

   added section on Avoidance schemes using total return swaps

4. 17 January 2014

   added 'Modernising the taxation of corporate debt and derivative contracts'

5. 16 January 2014

   First published.