The Government has published an overview of legislative changes to tax law which the government plans to introduce in Finance Bill 2017, in secondary legislation, and (in some cases) in future Finance Bills.

It also covers a small number of non-legislative announcements that will be of interest to tax professionals. It includes changes arising from announcements on 23 November at Autumn Statement 2016, and Budget 2016, where not already enacted. The closing date for comments is 1 February 2017.

Related documents

• Draft Finance Bill provisions
• Explanatory Notes
• Summary of the changes to rules on VAT relief on adapted motor vehicles for disabled wheelchair users
• Summary of the draft legislation and summary of responses paper on the museum and galleries tax relief
• Summary of the Gift Aid and intermediaries policy paper