The Economic Affairs Committee has agreed the establishment of the Sub-Committee to consider the 2013 Finance Bill.
The FBSC has decided to concentrate on one generic theme: countering the avoidance of tax. It expects to focus on the General Anti-Abuse Rule, including how effective it is likely to be in addressing the various types of avoidance recently highlighted in the media.
The FBSC would also welcome views on other anti-avoidance measures in the draft Bill including those to cap the use of certain tax reliefs and to introduce the annual residential property charge.