2016-17—Autumn Statement to Finance Bill

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This subtopic draws together content on the 2016-17 Budget and Finance Bill, starting with the Autumn Statement in November 2016, through the Budget in 2017 to the passage through parliament of the Finance (No.2) Act 2017. For more information on the annual Budget and Finance Bill process, see Practice Note: The Budget and Finance Bill process.

All the analysis produced in this topic will be collected in Practice Note: Autumn Statement 2016 to Finance Bill 2017—Tax Analysis.

Finance (No 2) Act 2017

The government published the second Finance Bill of 2017 on 8 September 2017, containing most of the provisions that were dropped from the previous Bill, and accompanying explanatory notes. For more on this, see News Analysis: Publication of second Finance Bill 2017.

On 13 July 2017, when the government confirmed its intention to legislate the withdrawn provisions, it released amended legislation in relation to the corporate interest restriction, hybrid mismatches, the substantial shareholdings exemption, loss reliefs and disguised remuneration. For information on the key differences between the legislation

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