Finance Bill 2017-18

Supporting documents for 'Finance Bill 2017-18' - the vehicle for renewing annual taxes, delivering new tax proposals and maintaining administration of the tax system.

Finance Bill 2017-18: Report Stage

  1. Finance Bill 2017-18: Report Stage

Finance Bill 2017-18 – parliamentary passage

  1. Finance Bill 2017-18: Public Bill Committee

Finance Bill 2017-18: legislation

Finance Bill 2017-18 was published on 1 December.

Other documents

Measures with immediate effect from 22 November 2017

  1. Capital Gains Tax: carried interest
  2. Corporation Tax: capital gains depreciatory transactions within a group
  3. Corporation Tax: double taxation relief and permanent establishment losses
  4. Corporation Tax: intangible fixed assets - related party step-up schemes
  5. Disguised remuneration: further update
  6. Double taxation relief: changes to targeted anti-avoidance rule
  7. Income Tax: Marriage Allowance claims on behalf of deceased partners
  8. Stamp Duty Land Tax: higher rates - minor amendments
  9. Stamp Duty Land Tax: relief for first time buyers

Draft legislation published for Finance Bill 2017-18

The government is committed, where possible, to publishing most tax legislation in draft for technical consultation before the relevant Finance Bill is laid before Parliament. The consultation on draft clauses is intended to ensure that the legislation works as intended. The final contents of ‘Finance Bill 2017-18’ will be subject to confirmation at Autumn Budget 2017.

Each measure is accompanied by:

  • a tax information and impact note (TIIN) which sets out what the legislation seeks to achieve, why the government is undertaking the change and a summary of the expected impacts
  • the draft legislation
  • an explanatory note which provides a more detailed guide to the legislation

The consultation will close on Wednesday 25 October 2017.

Published 13 September 2017
Last updated 12 February 2018 + show all updates
  1. Updated with Finance Bill 2017-18: Report Stage
  2. Updated with Finance Bill 2017-18: Public Bill Committee
  3. New group 'Other documents' has been added to the collection.
  4. Updated with legislation and explanatory notes.
  5. First published.