2016-17—Autumn Statement to Finance Bill

ARCHIVED: This Overview has been archived and is not maintained.

This subtopic draws together content on the Finance Bill year 2016–17, ie starting with the Autumn Statement in November 2016 and following through the Budget in 2017 to the passage through parliament of the Finance Act 2017 (FA 2017) and the second Finance Bill 2017.

The Practice Note: Autumn Statement 2016 to Finance Act 2017—Private Client analysis [Archived] provides a guide to all of the resources on this subject available on Private Client. A summary of the key points is provided below.

Second Finance Bill 2017

On 8 September 2017, the government published the second Finance Bill 2017, which reinstates a substantial number of provisions which were dropped from the Finance Act 2017 due to the calling of the June 2017 general election. Some of the clauses contained in the second Finance Bill 2017 had been republished on 13 July 2017 (see LNB News 13/07/2017 144) with technical amendments to ensure that clauses with retrospective effect (ie those originally announced as applying from 1 or 6 April 2017, or earlier) would function

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