2020–21—Budget and Finance Bill—Private Client analysis
2020–21—Budget and Finance Bill—Private Client analysis

The following Private Client practice note provides comprehensive and up to date legal information covering:

  • 2020–21—Budget and Finance Bill—Private Client analysis
  • Draft Finance Bill 2021
  • Autumn Budget 2020

This subtopic draws together content on the fiscal events throughout the tax year 2020–21 starting with the Summer economic statement on 8 July 2020, through release of draft provisions for Finance Bill 2020–21 to the expected passage through parliament of the Finance Act 2021 (FA 2021). For more information on the annual Budget and Finance Bill process, see Practice Note: The Budget and Finance Bill process.

For information on the Finance Bill 2019–20, detailing its progress through Parliament to Royal Assent and describing its key provisions, see Practice Note: Tax—Finance Act 2020—progress through Parliament.

Draft Finance Bill 2021

The government published draft clauses on 21 July 2020 for inclusion in the next finance bill, which was to be enacted as Finance Act 2021. The draft legislation was accompanied by explana

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