Government publishes Finance Bill 2005

The Government has published its Finance Bill 2005, the third Finance Bill to be published this year.

The Bill reintroduces legislation announced in the 2005 Budget that was not enacted by the Finance Act 2005.

The Government has also made a number of legislative changes, in the following areas:

Avoidance involving Tax Arbitage

Avoidance involving Financial Arrangements

Insurance Companies

Miscellaneous amendments to stamp duty land tax

European Company Statute

International Accounting Standards

Further information on the Finance Bill 2005 is available on this website.