Budgets, Autumn Statements and Finance Bills: private client measures

A practice note with links to information about measures of interest to private client practitioners in Budgets, Autumn Statements (from 2010), Pre-Budget Reports (before 2010), and Finance Acts and Bills.

Contents

This practice note contains links to information about measures of interest to private client practitioners in Budgets, Autumn Statements (from 2010), Pre-Budget Reports (before 2010), and Finance Acts and Bills. These include:

  • Summaries of key tax announcements.

  • Legislation trackers, which follow the progress of:

    • Finance Bills as a whole through Parliament.

    • Specific measures from announcement to enactment.

For information about the legislative process, see Practice notes, How the Budget becomes law (www.practicallaw.com/5-383-4557) and The legislative process in the UK and how Bills become law (www.practicallaw.com/3-503-2155).

 

2014-15

Private client tax legislation tracker 2014-15

See Private client tax legislation tracker 2014-15 (www.practicallaw.com/3-575-2526) to follow the progress of:

  • The Finance Bill 2015 as a whole through Parliament, from the date when draft clauses are published on 10 December 2014.

  • Specific tax measures of interest to private client practitioners that have already been announced, and may be implemented in the Finance Bill 2015 or elsewhere, from 18 July 2014.

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 2015

The government published draft legislation for the Finance Bill 2015 on 10 December 2014 for consultation until 4 February 2015.

For draft legislation of interest to private client practitioners, see Legal update, Draft Finance Bill 2015 legislation: key private client measures (www.practicallaw.com/1-591-4252).

For draft legislation in other practice areas, see Legal updates:

For practitioner comment, see Legal update, 2014 Autumn Statement and draft Finance Bill 2015: tax practitioners tell us what they think (www.practicallaw.com/3-592-2345).

For primary sources, see:

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 2014-15 (www.practicallaw.com/3-575-2526).

2014 Autumn Statement

The Chancellor, George Osborne, delivered his Autumn Statement on Wednesday 3 December 2014.

For announcements of interest to private client practitioners, see Legal update, 2014 Autumn Statement: private client implications (www.practicallaw.com/6-589-7405).

For announcements in other practice areas, see Legal updates:

The government has published documents on the following web pages:

For a recording of the Chancellor's speech, see Parliament: Autumn Statement 2014.

 

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 Act 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 Act 2014

The Finance Act 2014 received Royal Assent on 17 July 2014.

For information about:

Bill as introduced

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

For measures in other practice areas, see Legal updates:

Draft clauses published in December 2013

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:

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.

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 Legal updates:

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:

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 other announcements, see Legal updates:

2011 Autumn Statement

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

For information about announcements, 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).

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 other announcements, 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 other announcements, 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.

  • 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. 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:

 
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