Law Society slams incomplete finance bill.
Position | Regulations Update - Brief Article |
Delays in the publication of a large number of provisions in this year's finance bill are making it difficult for businesses to assess the full impact of the legislation, the Law Society has warned.
As the bill reached committee stage last month, the Law Society's chief executive, Janet Paraskeva, said: "While we understand the logistical pressures that compel the use of regulations to supplement primary legislation, we feel it is important that they should be published in draft form and be the subject of a consultation so that adequate consideration is given to their effectiveness."
The Law Society has also expressed concern that the bill's extension of the transfer pricing rules to transactions between domestic companies under common control will lead to a massive increase in compliance costs.
The legislation in schedule 15 on benefits received by former owners of property will similarly lead to a significant increase in compliance costs for individual taxpayers, according to the Law Society. "This is particularly serious since the legislation can apply where property was given away or contributions...
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