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-avoidance rule. Broadly, the GAAR will apply to income tax, corporation tax, capital gains tax, inheritance… |