Budgets, Autumn Statements and Finance Bills

A note containing links to materials published by PLC Private Client about Budgets, Autumn Statements (from 2010), Pre-Budget Reports (before 2010), and Finance Acts and Bills.

Contents

This note contains links to PLC Private Client resources relating to Budgets, Autumn Statements (from 2010), Pre-Budget Reports (before 2010), and Finance Acts and Bills. These include:

  • Summaries of key tax announcements for private client practitioners.

  • Legislation trackers, so that you can follow the progress of:

    • Finance Bills as a whole through Parliament.

    • Specific measures of interest to private client practitioners from announcement to enactment.

For an explanation of how the announcements made in the Budget become law, see Practice note, How the Budget becomes law (www.practicallaw.com/5-383-4557).

 

2013-14

Private client tax legislation tracker 2013-14

See Private client tax legislation tracker 2013-14 (www.practicallaw.com/6-534-6531) to follow the progress of:

  • The Finance Bill 2014 as a whole through Parliament.

  • Specific measures of interest to private client practitioners.

This tracker includes links to primary sources, all our legal updates on each item and comments published by professional bodies.

To follow the progress of business tax legislation, or non-tax legislation of interest to private client practitioners, see Other legislation trackers.

Finance Bill 2014

The Bill was published on 27 March 2014. For measures of interest to private client practitioners, see:

For measures in other practice areas, see Legal updates:

The government published draft clauses for the Bill for consultation on Tuesday 10 December 2013. The consultation ended on 4 February 2014. For measures of interest to private client practitioners, see Legal update, Draft Finance Bill 2014 legislation: key private client measures (www.practicallaw.com/1-551-3829).

For measures in other practice areas, see Legal updates:

To follow the progress of:

2014 Budget

The Chancellor, George Osborne, delivered the Budget on 19 March 2014.

For announcements of interest to private client practitioners, see Legal update, 2014 Budget: key private client tax announcements (www.practicallaw.com/6-560-5609).

For announcements in other practice areas, see Legal updates:

The Budget documents are available at:

2013 Autumn Statement

The Chancellor, George Osborne, delivered his Autumn Statement on Thursday 5 December 2013.

For announcements of interest to private client practitioners, see Legal update, 2013 Autumn Statement: private client implications (www.practicallaw.com/0-550-5288).

For announcements in other practice areas, see Legal updates:

For HM Treasury and HMRC announcements and documents, see:

 

2012-13

Private client tax legislation tracker 2012-13

See Private client tax legislation tracker 2012-13 (www.practicallaw.com/1-521-3538) to follow the progress of:

  • The Finance Bill 2013 as a whole through Parliament.

  • Specific measures of interest to private client practitioners.

This tracker includes links to primary sources, all our legal updates on each item and comments published by professional bodies.

To follow the progress of business tax legislation, or non-tax legislation of interest to private client practitioners, see Other legislation trackers.

Finance Act 2013

The Finance Act 2013 received Royal Assent on 17 July 2013.

We refer to the Bill as the Finance Bill 2013 because it became the Finance Act 2013 on Royal Assent. The Bill was referred to in Parliament as the Finance Bill 2012-13 to 2013-14 after it had been carried over from the 2012-13 session to the 2013-14 session. When referring to it in the 2012-13 session, it is now known as the Finance Bill (No.2) Bill 2012-13 to 2013-14, because it was the second Finance Bill in the 2012-13 session.

The Finance Bill 2013 was published on 28 March 2013. For measures of interest to private client practitioners, see Legal update, Finance Bill 2013 published: private client tax measures (www.practicallaw.com/9-525-4799).

To follow the progress of:

For other measures, see:

The government published draft clauses for the Bill on 11 December 2012. See Legal updates:

2013 Budget

The Chancellor, George Osborne, delivered the Budget on 20 March 2013.

For announcements of interest to private client practitioners, see Legal update, 2013 Budget: key private client tax announcements (www.practicallaw.com/3-525-1553).

For business tax announcements, see Legal update, 2013 Budget: key business tax announcements (www.practicallaw.com/0-525-2318). For announcements in other practice areas, see PLC 2013 Budget.

For comment by practitioners, see Article, 2013 Budget: Plan A gets a facelift (www.practicallaw.com/1-525-1441).

2012 Autumn Statement

The Chancellor, George Osborne, delivered the Autumn Statement on 5 December 2012.

For announcements of interest to private client practitioners, see Legal update, 2012 Autumn Statement: private client implications (www.practicallaw.com/2-522-8761).

For other announcements, see Legal updates:

 

2011-12

Private client tax legislation tracker 2011-12

See Private client tax legislation tracker 2011-12 (www.practicallaw.com/6-508-1880) to follow the progress of:

  • The Finance Bill 2012 as a whole through Parliament.

  • Specific measures of interest to private client practitioners.

This tracker includes links to primary sources, all our legal updates on each item and comments published by professional bodies.

To follow the progress of business tax legislation, or non-tax legislation of interest to private client practitioners, see Other legislation trackers.

Finance Act 2012

The Finance Act 2012 received Royal Assent on 17 July 2012.

The Finance Bill 2012 was published on 29 March 2012. For the measures of interest to private client practitioners, see Legal update, Finance Bill 2012 published: private client tax measures (www.practicallaw.com/9-518-7154). To follow the progress of these measures and the Bill as a whole, see Private client tax legislation tracker 2011-12.

For other measures, see Legal updates:

We refer to the Bill as the Finance Bill 2012 because it became the Finance Act 2012 on Royal Assent. However, its official title was the Finance Bill 2010-12 to 2012-13. When first introduced, it was known as the Finance (No. 4) Bill 2010-12, because it was the fourth Finance Bill to be introduced in the Parliament that began after the general election in May 2010.

The government published draft clauses for the Bill on 6 December 2011. See Legal updates:

2012 Budget

The Chancellor, George Osborne, delivered the Budget on Wednesday 21 March 2012.

For the key announcements of interest to private client practitioners, see Legal update, 2012 Budget: key private client tax announcements (www.practicallaw.com/9-518-5522).

For coverage by other PLC services, see Legal updates:

2011 Autumn Statement

The Chancellor, George Osborne, delivered his Autumn Statement on Tuesday 29 November 2011.

For PLC's coverage, see Legal updates:

 

2010-11

Private client tax legislation tracker 2010-11

See Private client tax legislation tracker 2010-11 (www.practicallaw.com/2-504-0028) to follow the progress of:

  • The Finance Bill 2011 as a whole through Parliament.

  • Specific measures of interest to private client practitioners.

This tracker contains links to primary sources, all our legal updates on each item and comments published by professional bodies.

To follow the progress of business tax legislation, or non-tax legislation of interest to private client practitioners, see Other legislation trackers.

Finance Act 2011

The Finance Act 2011 received Royal Assent on 19 July 2011. To follow the progress of the Bill as a whole and specific measures of interest to private client practitioners, see Private client tax legislation tracker 2010-11 (www.practicallaw.com/2-504-0028).

We refer to the Bill as the Finance Bill 2011 because it became the Finance Act 2011 on Royal Assent. However, its official title was the Finance (No. 3) Bill 2010-11, because it was the third Finance Bill to be introduced in the Parliament formed following the general election in May 2010.

2011 Budget

The Chancellor, George Osborne, delivered the Budget on Wednesday 23 March 2011.

For the key announcements of interest to private client practitioners, see:

For coverage by other PLC services, see Legal updates:

2010 Autumn Statement

The Chancellor met the requirement for a Pre-Budget Report by way of his Autumn Statement on Monday 29 November 2010, in which he responded to forecasts by the Office of Budget Responsibility published that day. The statement contained no new announcements of interest to private client practitioners (see Legal update, Autumn statement 2010: no new private client measures (www.practicallaw.com/2-504-0815)).

For coverage by other PLC services, see Legal updates:

There will be no requirement for Pre-Budget Reports in future years (see Private client legislation tracker: archive: Budget Responsibility and National Audit Act 2011 (www.practicallaw.com/0-501-9565)).

 

2009-10

Private client tax legislation tracker 2009-10

See Private client tax legislation tracker 2009-10 (www.practicallaw.com/1-500-9392) to follow the progress of:

  • Finance Bills introduced in 2010 as a whole through Parliament.

  • Specific measures of interest to private client practitioners.

This tracker contains links to primary sources, all our legal updates on each item and comments published by professional bodies.

To follow the progress of business tax legislation, or non-tax legislation of interest to private client practitioners, see Other legislation trackers.

Finance Acts 2010

Three Finance Acts were enacted in 2010:

  • The Finance Act 2010 received Royal Assent on 8 April 2010. It was introduced by the Labour government and enacted before the election on 6 May 2010.

  • The Finance (No. 2) Act 2010 received Royal Assent on 27 July 2010. It enacted the coalition government's key priorities after the election. We refer to the Bill before Royal Assent as the Finance (No. 2) Bill 2010. However, during its passage through Parliament it was known as the Finance Bill 2010-11, because it was the first Finance Bill to be introduced in the new Parliament following the general election in May 2010.

  • The Finance (No. 3) Act 2010 received Royal Assent on 16 December 2010. It enacted tax measures announced by the Labour government that the coalition government chose to adopt. We refer to the Bill before Royal Assent as Finance (No. 3) Bill 2010. However, during its passage through Parliament it was known as the Finance (No. 2) Bill 2010-11, because it was the second Finance Bill to be introduced in the new Parliament following the general election in May 2010. The government also referred to it as the Autumn Finance Bill.

To follow the progress of the Bills as a whole and specific measures of interest to private client practitioners, see Private client tax legislation tracker 2009-10 (www.practicallaw.com/1-500-9392).

June 2010 Budget

The coalition government Chancellor, George Osborne, delivered an Emergency Budget on 22 June 2010.

March 2010 Budget

The Labour government Chancellor, Alistair Darling, delivered the Budget on 24 March 2010.

2009 Pre-Budget Report

The Chancellor, Alistair Darling, delivered the Pre-Budget Report on Wednesday 9 December 2009.

 

2008-09

Private client tax legislation tracker 2008-09

See Private client tax legislation tracker 2008-09 (www.practicallaw.com/resource.do?item=:50260532) to follow the progress of:

  • The Finance Bill 2009 as a whole through Parliament.

  • Specific measures of interest to private client practitioners.

This tracker contains links to primary sources, all our legal updates on each item and comments published by professional bodies.

To follow the progress of business tax legislation, or non-tax legislation of interest to private client practitioners, see Other legislation trackers.

Finance Act 2009

The Finance Act 2009 received Royal Assent on 21 July 2009. To follow the progress of the Bill as a whole and specific measures of interest to private client practitioners, see Private client tax legislation tracker 2008-09 (www.practicallaw.com/9-384-6940).

2009 Budget

The Chancellor, Alistair Darling, delivered the Budget on 22 April 2009.

2008 Pre-Budget Report

The Chancellor, Alistair Darling, delivered the Pre-Budget Report on 24 November 2008.

 

Before 2008-09

For information about Budgets, Pre-Budget Reports and Finance Bills before the 2008 Pre-Budget Report (which was the first following the launch of Practical Law Private Client), see Practice note, Budgets, Pre-Budget Reports and Finance Acts: 2009 and earlier (www.practicallaw.com/5-521-3937) (which is published by Practical Law Tax and begins with the 2004 Budget).

 

Other legislation trackers

To follow the progress of:

 
{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243607372", "objName" : "Budgets, Autumn Statements and Finance Bills", "userID" : "2", "objUrl" : "http://us.practicallaw.com/cs/Satellite/us/resource/0-383-4140?source=relatedcontent", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "true", "analyticsPermCookie" : "25d5409c4:145962a428e:240e", "analyticsSessionCookie" : "25d5409c4:145962a428e:240f", "statisticSensorPath" : "http://analytics.practicallaw.com/sensor/statistic" }