The following Tax practice note provides comprehensive and up to date legal information covering:
ARCHIVED: This Practice Note has been archived and is not maintained.
This Practice Note contains information on Finance Act 2017 (FA 2017) which received Royal Assent on 27 April 2017. It is being retained for historic interest as it charts the progress of the legislation through Parliament and provides a description, with relevant links, of each measure in the Act.
For tracking of Finance (No 2) Act 2017, which contains the various provisions that were dropped from Finance Act 2017 (on 25 April 2017) due to the calling of the 2017 general election, see Practice Note: Finance (No 2) Act 2017—progress through Parliament [Archived].
This Practice Note is split into three parts:
Progress of FA 2017
FA 2017—measure by measure
Items expected to be but not included in FA 2017 or Finance (No 2) Act 2017
For comprehensive tracking of the consultations mentioned, see: Tax—consultation and legislation tracker.
This part of the tracker shows the progress of FA 2017 through Parliament
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There are two kinds of burden:•the legal burden, and•the evidential burdenThe legal burdenA party has the legal (sometimes called ‘the persuasive’) burden where the onus is on that party to prove a fact or issue in a case to the required standard of proof.The legal burden is generally on the
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