Collection

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.

This was published under the 2016 to 2019 May Conservative government

• From: HM Revenue & Customs and HM Treasury
• Published: 13 September 2017
• Last updated: 12 February 2018 — See all updates

Finance Bill 2017-18: Report Stage

• Finance Bill 2017-18: Report Stage
  • 12 February 2018
  • Policy paper

Finance Bill 2017-18 – parliamentary passage

• Finance Bill 2017-18: Public Bill Committee
  • 12 January 2018
  • Policy paper

Finance Bill 2017-18: legislation

Finance Bill 2017-18 was published on 1 December.

• Finance Bill 2017-18: legislation and explanatory notes
  • 1 December 2017
  • Policy paper

Other documents

• Disguised remuneration: transfer of liability — technical note
  • 20 December 2023
  • Guidance
• Oil and gas: Ring Fence Corporation Tax - definition of tariff receipts - technical note
  • 1 December 2017
  • Guidance

Measures with immediate effect from 22 November 2017

• Capital Gains Tax: carried interest
  • 22 November 2017
  • Policy paper
• Corporation Tax: capital gains depreciatory transactions within a group
  • 22 November 2017
  • Policy paper
• Corporation Tax: double taxation relief and permanent establishment losses
  • 22 November 2017
  • Policy paper
• Corporation Tax: intangible fixed assets - related party step-up schemes
  • 22 November 2017
  • Policy paper
• Disguised remuneration: further update
  • 22 November 2017
  • Policy paper
• Double taxation relief: changes to targeted anti-avoidance rule
  • 22 November 2017
  • Policy paper
• Income Tax: Marriage Allowance claims on behalf of deceased partners
  • 22 November 2017
  • Policy paper
• Stamp Duty Land Tax: higher rates - minor amendments
  • 22 November 2017
  • Policy paper
• Stamp Duty Land Tax: relief for first time buyers
  • 22 November 2017
  • Policy paper

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.

• Bank Levy: changes to scope and administration
  • 13 September 2017
  • Policy paper
• Draft legislation: tackling disguised remuneration - avoidance schemes
  • 13 September 2017
  • Policy paper
• Income Tax: debt traded on a multilateral trading facility
  • 13 September 2017
  • Policy paper
• Landfill Tax: disposals not made at landfill sites
  • 16 March 2018
  • Policy paper
• Offshore trusts: anti-avoidance
  • 13 September 2017
  • Policy paper
• Partnership taxation: proposals to clarify tax treatment
  • 13 September 2017
  • Policy paper
• Pensions Tax registration
  • 13 September 2017
  • Policy paper
• Termination payments: removal of foreign service relief
  • 6 April 2018
  • Policy paper

Published 13 September 2017
Last updated 12 February 2018 + show all updates

1. 12 February 2018

   Updated with Finance Bill 2017-18: Report Stage

2. 21 December 2017

   Updated with Finance Bill 2017-18: Public Bill Committee

3. 1 December 2017

   New group 'Other documents' has been added to the collection.

4. 1 December 2017

   Updated with legislation and explanatory notes.

5. 13 September 2017

   First published.