Finance Bill 2013 receives royal assent

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A new general anti-avoidance rule (GAAR), a statutory residence test to determine an individual's tax residence and legislation to strengthen a tax agreement with Switzerland are among the main tax measures in the Finance Bill 2013.

The Finance Bill, which received royal assent on 17 July includes:

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About Nick Huber

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I’m a specialist business journalist and have a particular interest in tax and technology. 


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