Autumn Statement 2015 to Finance Bill 2016—Lexis®PSL Tax Analysis [Archived]
Autumn Statement 2015 to Finance Bill 2016—Lexis®PSL Tax Analysis [Archived]

The following Tax guidance note provides comprehensive and up to date legal information covering:

  • Autumn Statement 2015 to Finance Bill 2016—Lexis®PSL Tax Analysis [Archived]
  • Finance Act 2016
  • Finance Bill 2016
  • Budget 2016
  • Draft Finance Bill 2016
  • Autumn Statement 2015

ARCHIVED: This Practice Note has been archived and is not maintained.

This Practice Note draws together analysis on the key milestones of the 2015/16 Budget and Finance Bill process. It includes commentary on Autumn Statement 2015, the draft Finance Bill 2016, Budget 2016 and Finance Bill 2016.

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.

Finance Act 2016

The Finance Act 2016 received Royal Assent on 15 September 2016, following the completion of its passage through the House of Lords on 13 September 2016.

Finance Bill 2016

Finance Bill 2016 (strictly, Finance (No.2) Bill 2015-16) was published, with accompanying explanatory notes, on Thursday, 24 March 2016.

For comprehensive tracking of the Finance Bill measures, including summaries and analysis of the key tax provisions, see Practice Note: Finance Act 2016—progress through Parliament.

Lexis®PSL Tax has gathered the following expert analysis on the most significant measures from Finance Bill 2016:

  1. Finance Bill 2016: Tax measures for the finance industry

  2. Finance Bill 2016: Performance related returns

  3. Finance Bill 2016

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