The Finance Bill 2017 draft legislation was published on 5 December 2016. The Bill contains the legislation for many of the tax measures that have been announced by the government. The Bill is open for comment until 1 February 2017 with the final details being confirmed in the spring Budget 2017.
The majority of the measures in the Bill were announced as part of the Autumn Statement on 23 November 2016 as well as changes announced at Budget 2016 which have not already been enacted. The Bill is likely to receive Royal Assent in the summer of 2017 with most measures taking retrospective effect…
