Autumn Statement 2016 to Finance Act 2017—Private Client analysis
Autumn Statement 2016 to Finance Act 2017—Private Client analysis

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

  • Autumn Statement 2016 to Finance Act 2017—Private Client analysis
  • Second Finance Bill 2017
  • Finance Act 2017
  • Finance Bill 2017
  • Spring Budget 2017
  • Autumn Statement 2016

This Practice Note draws together analysis on the key milestones of the 2016–17 Budget and Finance Bill process. It includes commentary on the Autumn Statement 2016 and Spring Budget 2017, analysis of the draft provisions of Finance Bill 2017 (FB 2017) and commentary on the Finance Act 2017 (FA 2017). It also tracks the progress of the second Finance Bill 2017, which contains a considerable number of measures which were dropped from the Finance Act 2017.

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.

Second Finance Bill 2017

On 8 September 2017, the government published the second Finance Bill 2017, which reinstates a substantial number of provisions which were dropped from the Finance Act 2017 due to the calling of the June 2017 general election. Some of the clauses contained in the second Finance Bill 2017 had been republished on 13 July 2017 (see LNB News 13/07/2017 144) with technical amendments to ensure that clauses with retrospective effect (ie those originally announced as applying from 1 or 6 April 2017, or earlier) would function as intended once the second Finance Bill 2017 is introduced.

For further detail of all the measures to be introduced in the second Finance Bill 2017, see Practice Note: Finance (No

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