FB12 draft clauses - ATT comments

The submissions include:

1. CGT Seed Enterprise Investment Scheme
2. ESC C16
3. R&D Tax Relief
4. Corporate Tax rates
5. Single Payment Scheme and CGT Roll-over Relief
6. Foreign Currency Bank Accounts
7. Company Car Tax: Security Enhanced Cars
8. Qualifying Time Deposits
9. Capital Allowances for Fixtures
10. Working with Tax Agents: Dishonest Conduct
11. Enterprise Zones: First Year Allowances for Designated Areas
12. Inheritance Tax: Reduced Rate for Estates that give 10% or more to Charity
13. VAT On-line Registration and Removal of the Threshold
14. FB12 Overview of draft legislation - TIINs

These documents, including the draft clauses to which they refer (see 14. Overview document), are available here in Adobe (pdf) format.