The following Tax practice note provides comprehensive and up to date legal information covering:
This Practice Note contains information on the Finance Bill 2021 (FB 2021), detailing its progress through Parliament to Royal Assent and describing its key provisions. It tracks the passage of the legislation through Parliament to its publication as an Act, and highlights key events and documents including published amendments relevant to the progress of the legislation.
The tracker is split into three parts:
Progress of FB 2021
FB 2021—measure by measure, and
FB 2021—measures announced but draft legislation not yet published
For an overview of the provisions of the draft FB 2020–21 published on 21 July 2020, see News Analysis: Draft Finance Bill 2020–21—Tax analysis.
For an overview of the further provisions published on 12 November 2020, see News Analysis: Further provisions for draft Finance Bill 2021—Tax analysis.
For comprehensive tracking of the consultations mentioned, see: Tax—consultation and legislation tracker.
This part of the Practice Note shows the progress of FB 2021 through Parliament.
This part of the Practice Note sets out the various measures of FB 2021, together with relevant detail, further information and analysis.
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