Finance Act 2016

Finance Act 2016
Full text of the legislation as enacted on 15 September 2016.

Finance Bill 2016-17
Text of the Bill as it was introduced to Parliament on 19 May 2016. The Bill's passage through Parliament ran over two Parliamentary sessions and Finance Bill 2016-17 replaces Finance (No.2) Bill 2015-16.

Finance (No.2) Bill 2015-16
Text of the Bill as it was introduced to Parliament on 24 March 2016.

Progress of the Bill
Timeline of the Bill's passage through Parliament. It received Royal Assent on 15 September 2016.

Finance Bill 2016: documentation
Collection of supporting documents and information for the Bill, including explanatory notes and overviews.

Draft clauses and explanatory notes for Finance Bill 2016
Full text of the draft Finance Bill published on 9 December 2015.

Spending Review and Autumn Statement 2015
Collection of key announcements and documents for the chancellor's Autumn Statement 2015.

The Tax Faculty provides regular news and updates on Finance Bill 2016. The latest updates include:

• Tax Faculty Budget Report 2016
  Detailed report from the Faculty.
• Reform to the taxation of non-domiciles
  Tax Faculty responds to the consultation on deemed domicile
• Clauses 87-110: Apprenticeship levy
  Tax Representation for the Public Bill Committee debates on Finance Bill 2016, submitted on 6 July 2016.

Prior to the publication of the Bill firms produced analyses of the Budget draft clauses for the Bill, including:

• Draft Finance Bill 2016
  Published by BDO in December 2015
• Finance Bill 2016 draft clauses
  Published by KPMG in December 2015
• Draft Finance Bill 2016 clauses published
  Published by PWC in December 2015
• The Budget 2016
  Published by Moore Stephens in March 2016
• Budget 2016: our analysis
  Published by Smith & Williamson in March 2016

Phoenix frights
The impact of the 2016 act on corporate liquidations.

Taxing trusts
How the changes to dividend tax affect trusts and their beneificiaries.

All change for CGT
The benefits of Budget 2016 for owner-managers and shareholders.

• View a list of articles and books in our collection on the Finance Bill 2016

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

The Library holds an extensive collection of Finance Acts (from the 19th century onwards), Finance Bills (from 1951 onwards), debates on the Finance Bill as recorded in Hansard, and Standing Committee Debates on the Finance Bills. Alongside this you can also find many publications from the ICAEW and other bodies on the Finance Bills and Acts.

For full details of our holdings in this area, see our guide to Finance Acts and Bills in the Library collection.

We also maintain an online archive of links and resources for Finance Acts 1980–1995 and for Finance Acts 1996–.