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The Finance Bill 2013 (enacted on 17 July 2013 as The Finance Act 2013)

Training modules

We have produced four recorded modules to highlight the main changes in corporate tax, personal tax, and the GAAR outlined in the Finance Bill 2013.  Please note that these were recorded before Royal Assent on 17 July 2013.

Please click on the module title you want to watch below:

Corporate tax
(95 minutes)

This module considers the reduction in the rates of corporation tax together with the impact on tax accounting, changes to capital allowances, research and development, changes to the worldwide debt cap rules, changes to the CFC regime, exit charges on company migrations, group relief changes, anti-avoidance, other measures affecting companies, and stamp duty land tax.

GAAR
(35 minutes)

This module provides an overview of the GAAR, as well as a summary of the key concepts, and considers the procedure to be followed, the available guidance, and details about the Advisory Panel.

Personal tax – part 1
(50 minutes)

This module focuses on the changes to tax rates and allowances, the statutory residence test, changes to the remittance basis, anti-avoidance in respect of non-UK interests, namely transfer of assets abroad and the section 13 provisions, bank account planning – the special mixed fund rules, and tax-advantaged share schemes.

Personal tax – part 2
(35 minutes)

This module focuses on high value residential property (in particular, the Annual Tax on Enveloped Dwellings (ATED), the capital gains tax charge, and the SDLT reliefs from the 15% charge), limitations (with particular reference to the inheritance tax limitation on deductions for borrowing, and the cap on income tax reliefs) and tax compliance measures.

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