ARCHIVED: This Overview has been archived and is not maintained.
This subtopic draws together content on the Finance Bill year 2016–17, ie starting with the Autumn Statement in November 2016 and following through the Budget in 2017 to the passage through parliament of the Finance Act 2017 (FA 2017) and the second Finance Bill 2017.
The Practice Note: Autumn Statement 2016 to Finance Act 2017—Private Client analysis [Archived] provides a guide to all of the resources on this subject available on Private Client. A summary of the key points is provided below.
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
To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.
**Trials are provided to all LexisNexis content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisNexis services please email customer service via our online form. Free trials are only available to individuals based in the UK, Ireland and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
Tax analysis: In L Rowland & Co (Retail) Limited, the Upper Tribunal (UT) held that the First-tier Tax Tribunal (FTT) had erred in its approach to...
The report, prepared by the UK Jurisdiction Taskforce's Control Panel and published on 19 March 2026, provides technical, non-binding guidance for...
This week’s edition of Private Client highlights includes: (1) Cator v Thynn, which considered representation orders in Public Trustee v Cooper...
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
0330 161 1234