Trusts and Estates
Practical pointer
Transactions in UK Land – Part 9A Income Tax Act 2002
At a very late stage in the passage of Finance Bill 2016 through Parliament, a Government amendment was tabled inserting a
new Pt 9A into the Income Tax Act 2007. In view of the other excitements of the Summer, it is not surprising that the new
legislation received little or no debate before being enacted.