The following Private Client guidance note provides comprehensive and up to date legal information covering:
This Practice Note draws together content on the fiscal events throughout the tax year 2018–19 starting with the release of draft provisions for Finance Bill 2019, through the Budget in 2018 to the passage through parliament of the Finance Act 2019 (FA 2019), and the Spring Statement in 2019.
For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects of the passing of a Finance Act, see Practice Note: The Budget and Finance Bill process.
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