The Finance Act

Finance Act 2017
Full text of the Act as enacted on 27 April 2017.

The Finance Bill

Progress of the Bill
Timeline of the Bill's passage through Parliament with accompanying news and documentation.

Amendments to the Bill
The Finance (No.2) Bill 2016-17 was heavily truncated in order to be enacted before the wash-up period preceding the 2017 general election. This page shows all tabled amendments to the bill and indicates which were withdrawn. Published 25 April 2017.

Government drop majority of Finance Bill
Reference table created by the CIOT showing which provisions were dropped or included. Notably, the clauses for Making Tax Digital were removed in order to be dealt with in a future Bill.

Finance Bill 2017
Collection of supporting documents and information for the Bill, including explanatory notes and overviews.

Draft provisions and explanatory notes for Finance Bill 2017
Full text of the draft Finance Bill published on 5 December 2016.

Autumn Statement 2016
The Chancellor's Autumn Statement for 2016 was presented to Parliament on 23 November. This page includes the text of the speech and a collection of key announcements and documents.

ICAEW news and commentary

The Tax Faculty has news and commentary on Finance Act 2017. This includes:

• Spring Budget 2017 Report
  Summary of the announcements on tax and related powers in the Chancellor's Spring Budget.
• 2017 Budget Overview
  Brief commentary on the major changes emerging from the 2017 Budget.
• Penalties for enablers of defeated tax avoidance
  Commentary on the proposed new power for HMRC to levy penalties on those who facilitate abusive tax avoidance arrangements.
• TAXtalk December 2016
  Discussion of Finance Bill 2017 held on 14 December, with Jane Moore, editor of TAXline, and Ian Young, international tax manager.

Commentary from accounting firms

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

• Finance Bill clauses and other documents

  Published by EY in December 2016. Provides a brief overview of the key points in the draft legislation.

• Non-UK domiciliaries: The draft Finance Bill 2017 reforms

  Published by Grant Thornton in December 2016. Covers the tax changes for non-doms first announced in the Summer 2015 Budget.

• Finance Bill 2017

  Portal maintained by KPMG, collecting news and commentary on the legislation. Includes analysis for businesses, individuals and employers, as well as earlier commentaty on the Draft Finance Bill and Spring Budget 2017.

Articles and books in the Library collection

• View a list of articles and books in our collection on the Finance Act 2017

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

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Archive

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–.