ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note contains information on Finance Act 2014 (FA 2014) which received Royal Assent on 17 July 2014. 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. The Practice Note is split into six parts: • Progress of FA 2014 • Finance Bill Committee stages • Published legislation with immediate effect—Budget 2014 • Published legislation with immediate effect—Autumn Statement 2013 • Published legislation with subsequent effect, and • Awaiting draft legislation The tables below are grouped according to subject area and are displayed in chronological order, with the latest update appearing at the top of each table. Progress of FA 2014 This part of the Practice Note shows the progress of FA 2014 through Parliament. Date Bill stage Bill version 17 Jul 2014 Royal Assent Finance Act 2014 16 Jul 2014 House of Lords second and third reading 4

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note contains information on Finance Act 2015 (FA 2015) which received Royal Assent on 26 March 2015. 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. The Practice Note is split into five parts: • Progress of FA 2015 • published legislation with immediate effect—Budget 2015 • published legislation with immediate effect—Autumn Statement 2014 • published legislation with subsequent effect, and • awaiting draft legislation A number of measures which were stated in Budget 2015 as being intended for FA 2015 were deferred until after the general election. The deferred clauses include: • the new statutory exemption from income tax for trivial benefits in kind, implementing a recommendation of the Office of Tax Simplification (OTS) from its review of employee benefits and expenses (announced at Budget 2014) • simplifying link company requirements for consortium relief claims (announced Autumn Statement

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note contains information on Finance Act 2016 (FA 2016) which received Royal Assent on 15 September 2016. 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. This Practice Note is split into four parts: • Progress of FA 2016 • FA 2016—measure by measure • Items that were included in Draft Finance Bill on 9 December 2015 but not in FA 2016, and • Items that were expected to be included in FA 2016 Progress of FA 2016 This part of the Practice Note shows the progress of FA 2016 through Parliament. Date Bill stage Bill version 9 December 2015 Draft legislation published 14 - 29 January 2016 Lords Select Committee: Inquiry into the draft FB 2016 9 December 2015 - 3 February 2016. Consultation on draft clauses to be included in the FB 2016 24

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. Progress of FA 2017 This part of the tracker shows the progress of FA 2017 through Parliament Date Bill stage Bill version 5

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note contains information on Finance Act 2018 (FA 2018) which received Royal Assent on 15 March 2018. 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. This Practice Note is split into two parts: • Progress of FA 2018 • FA 2018—measure by measure For comprehensive tracking of the consultations mentioned, see: Tax—consultation and legislation tracker. Progress of FA 2018 This part of the Practice Note shows the progress of FA 2018 through Parliament. Date Bill stage Bill version 13 September 2017 Draft legislation published Draft 25 October 2017 Consultation on draft legislation closed 22 November 2017 Autumn Budget 28 November 2017 First reading and approval of Budget Resolutions 1 December 2017 Finance Bill 2018 published Bill as introduced 11 December 2017 Second reading in the House of Commons 18–19 December 2017 Consideration

Finance Act 2025 received Royal Assent on 20 March 2025.

Tax analysis: The Finance Bill 2020 includes some unexpected provisions reforming the tax treatment of pre-2002 intangible fixed assets. Anne Fairpo, barrister at Temple Tax Chambers, discusses the new measures and their implications.

Published on 7 November 2024, Finance Bill 2025 includes many of the Autumn Budget announcements, with a revised version of the legislation to replace the tax treatment of resident but non-UK domiciled individuals.

The UK Government has set out next stages for Parliamentary scrutiny of the Finance Bill.

The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and revised explanatory notes have been issued to cover the Government’s proposed Pillar 2 amendments.

Ireland-Banking and Financial Services analysis: This article was written by tax director, Mary Dineen of Arthur Cox LLP. This summary outlines the key tax policy measures announced in the Finance Bill 2025 (the Bill).

Finance Bill 2026 was published on 4 December 2025.