2022–23—Spring Statement, Budget and Finance Bill—Private Client analysis [ARCHIVED]

Copyright © 2025 LexisNexis
Published by a LexisNexis Private Client expert
Practice notes

2022–23—Spring Statement, Budget and Finance Bill—Private Client analysis [ARCHIVED]

Copyright © 2025 LexisNexis

Published by a LexisNexis Private Client expert

Practice notes
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ARCHIVED: This Practice Note draws together content on the fiscal events throughout the tax year 2022–23 starting with the Spring Statement on 23 March 2022 to the Finance Act 2023 (FA 2023) and the passage through Parliament of the second Finance Act of 2023.

For information on Autumn Finance Bill 2022, which became Finance Act 2023 (FA 2023), and Spring Finance Bill 2023, detailing both Bills’ progress through Parliament towards Royal Assent and describing their key provisions, see: Tax—Finance Bills 2022–23 tracker.

For more information on the annual Budget and Finance Bill process, see Practice Note: The Budget and Finance Bill process.

Spring Finance Bill 2023

Spring Finance Bill 2023 (Finance (No 2) Bill 2023) was published on 23 March 2023 and is expected to lead to the second Finance Act of 2023 (Finance (No 2) Act 2023).

Our analysis includes:

  1. •

    Spring Finance Bill 2023—Private Client analysis

  2. •

    Publication of Spring Finance Bill 2023

Spring Budget 2023

The Spring Budget 2023 was delivered by the Chancellor of the Exchequer,

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United Kingdom
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