Member Since: 14th Jan 2003
5th Nov 2018
I suspect that what we should do is wait and see. We could all spend hours (and clients' money) changing Articles for what we think HMRC might mean by badly/lazily drafted legislation, which (on the face of it) hits a lot more targets than it was aimed at - only for them to say 'as you were', while they think about how to sort out the mess. (I say 'on the face of it' because we do not actually know if this is the law of unintended consequences at play here, or if it is HMRC being cleverer than we give them credit for!) All very unsatisfactory!