皇冠体育app

Finance Bill 2017-18 was published on 1 December.

皇冠体育app government is committed, where possible, to publishing most tax legislation in draft for technical consultation before the relevant Finance Bill is laid before Parliament. 皇冠体育app consultation on draft clauses is intended to ensure that the legislation works as intended. 皇冠体育app final contents of 鈥楩inance Bill 2017-18鈥� 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

皇冠体育app consultation will close on Wednesday 25 October 2017.