Following Budget 2013, the government consulted on a number of tax policies over the summer. Today the government is publishing responses to those consultations alongside draft legislation which will be included in Finance Bill 2014.
This fulfils the government’s objective to confirm the majority of intended tax changes at least three months ahead of publication.
The draft legislation will be open for technical consultation until 4 February 2014. Full details are set out in the Overview of Legislation in Draft (OLD) document, which also includes Tax Information and Impact Notes for each measure. The government is also publishing draft legislation, summaries of responses to consultations and other technical and guidance notes.
The following documents will be published during the day of 10 December 2013 and will be signposted from this page as they become available.