The Government published Finance (No. 2) Bill 2013 (the Finance Bill or the bill) on 24 October 2013. To clarify, the tax legislation passed in March 2013 was Finance Act 2013. The bill contains the taxation measures announced in the Minister for Finance’s (the minister’s) Budget speech on 15 October 2013 as well as a number of measures not previously announced. As the Report Stage is complete, we refer to the Bill in this issue of Taxing Times as Finance (No. 2) Act 2013 or the Act.
Download Taxing Times below for full detail and analysis from KPMG's tax team.