- 14th February 2019
- Posted by: Suzy Hill
- Category: Budget News
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Finance Act 2019 comes into force
The Finance Bill 2018-19 received Royal Assent on 12 February 2019 and became Finance Act 2019
Finance Bill 2018-19 was published on 7 November 2018 following Chancellor Philip Hammond’s Budget announcement and was intended to be passed through parliament and receive royal assent before the end of 2018.
However, debate over the government’s proposed Brexit deal with the EU meant that time was not available to debate the Bill.
Key measures include changes to CGT for non-residents and the introduction of the structures, buildings allowance tax relief and the increase to the annual investment allowance to £1m for a limited time.