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

Scope of this legislation tracker

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) .

For information about using this note and other methods to find resources quickly in Practical Law Private Client, see Practical Law Private Client: finding key resources ( www.practicallaw.com/9-584-2845) .

 

2016-17

Private client tax legislation tracker 2016-17

See Private client tax legislation tracker 2016-17 ( www.practicallaw.com/w-004-3532) to follow the progress of:

  • The Finance Bill 2017 through Parliament.

  • Specific tax measures of interest to private client practitioners, including measures that have been announced but not yet implemented in the Finance Bill 2017 or elsewhere.

The 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 2017

The government published draft legislation for the Finance Bill 2017 on 5 December 2016 for consultation until 1 February 2017.

For draft legislation of interest to private client practitioners, see Legal update, Draft Finance Bill 2017 legislation: key private client measures ( www.practicallaw.com/w-004-7568) .

For other Draft Finance Bill 2017 announcements, see Legal updates:

2016 Autumn Statement

The Chancellor, Philip Hammond, delivered an Autumn Statement on 23 November 2016.

For announcements of interest to private client practitioners, see Legal update, 2016 Autumn Statement: key private client announcements ( www.practicallaw.com/w-004-6169) .

For coverage of other practice areas, see Practical Law: 2016 Autumn Statement.

The government published documents at:

 

2015-16

Private client tax legislation tracker 2015-16

See Private client tax legislation tracker 2015-16 ( www.practicallaw.com/0-620-3510) to follow the progress of:

  • The Finance Act 2016 through Parliament.

  • Specific tax measures of interest to private client practitioners, including measures that have been announced but not yet implemented in the Finance Act 2016 or elsewhere.

The 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 2016

The Finance Act 2016 received Royal Assent on 15 September 2016.

For information about:

Bill as introduced

The government published the Finance Bill 2016 on 24 March 2016, together with explanatory notes.

For measures of interest to private client practitioners, see:

For measures in other practice areas, see Legal updates:

For primary sources, see:

Practical Law coverage refers to the Bill as the Finance Bill 2016, as it became the Finance Act 2016 on Royal Assent. The official title of the Bill reflects the fact that it was the second Finance Bill to be introduced in the 2015-16 parliamentary session.

Draft legislation published on 9 December 2015

The government published draft legislation for the Finance Bill 2016 on 9 December 2015 for consultation until Wednesday 3 February 2016.

For draft legislation of interest to private client practitioners, see Legal update, Draft Finance Bill 2016 legislation: key private client measures ( www.practicallaw.com/4-620-9586) .

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

For government publications, see:

2016 Budget

The Conservative government Chancellor, George Osborne, delivered a Budget on 16 March 2016.

For announcements of interest to private client practitioners, see Legal update, 2016 Budget: key private client tax announcements ( www.practicallaw.com/8-624-6445) .

For announcements in other practice areas, see Practical Law: 2016 Budget coverage.

The Budget documents are available at:

2015 Autumn Statement

The Conservative government Chancellor, George Osborne, delivered an Autumn Statement on 25 November 2015.

For announcements of interest to private client practitioners, see Legal update, 2015 Autumn Statement and Spending Review: key private client announcements ( www.practicallaw.com/2-620-2703) .

For announcements in other practice areas and tax practitioner comment, see Practical Law: 2015 Autumn Statement 2015.

The government published announcements on the following pages:

 

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 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 (No. 2) Act 2015

The Finance (No. 2) Act 2015 ( www.practicallaw.com/2-620-3444) received Royal Assent on 18 November 2015.

For information about:

Bill as introduced

The Conservative government published the Finance (No. 2) Bill 2015 on 15 July 2015.

For measures of interest to private client practitioners, see:

For measures in other areas, see Legal updates:

For primary sources, see:

We refer to the Bill as the Finance (No. 2) Bill 2015 because it became the Finance (No. 2) Act 2015 when enacted, but the Bill's official title in Parliament was the Finance Bill 2015-16, because it was the first Finance Bill of the parliamentary session. The government also referred to it as the Summer Finance Bill.

July 2015 Budget

The Conservative government Chancellor, George Osborne, delivered the second 2015 Budget on Wednesday 8 July. The government called it the Summer Budget.

For announcements of interest to private client practitioners, see Legal update, July 2015 Budget: key private client tax announcements ( www.practicallaw.com/7-617-0993) .

For announcements in other practice areas and tax practitioner comment, see July 2015 Budget coverage.

The Budget documents are available on the following web pages:

General election 2015

The general election was held on 7 May 2015. The Conservatives won an overall majority and formed a government. For more information, see Legal updates:

For a summary of election manifesto policies of interest to private client practitioners, see Article, General election 2015: implications for private client practice ( www.practicallaw.com/6-607-4906) .

For policies in other practice areas, see General election 2015.

Finance Act 2015

The Finance Act 2015 ( www.practicallaw.com/9-606-7725) received Royal Assent on 26 March 2015.

For information about:

Bill as introduced

The Finance Bill 2015 was published on 24 March 2015. For measures of interest to private client practitioners, see:

For measures in other practice areas, see Legal updates:

For primary sources, see:

Draft legislation published on 10 December 2014

The government published draft legislation on 10 December 2014. 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:

March 2015 Budget

The coalition government Chancellor, George Osborne, delivered the first 2015 Budget on Wednesday 18 March.

For announcements of interest to private client practitioners, see Legal update, March 2015 Budget: key private client tax announcements ( www.practicallaw.com/4-602-9825) .

For announcements in other practice areas, see Practical Law: 2015 Budget coverage.

The Budget documents are available on the following web pages:

2014 Autumn Statement

The coalition government Chancellor, George Osborne, delivered an Autumn Statement on 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 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:

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 ( www.practicallaw.com/6-575-2285) 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 coalition government 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 coalition government Chancellor, George Osborne, delivered an 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 ( www.practicallaw.com/8-534-7110) 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 coalition government 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 coalition government 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 ( www.practicallaw.com/6-520-5220) 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 coalition government 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 coalition government Chancellor, George Osborne, delivered an 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 ( www.practicallaw.com/3-507-1019) 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 coalition government 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 coalition government Chancellor, George Osborne, met the requirement for a Pre-Budget Report by way of an 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:

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.

General election 2010

The general election was held on 6 May 2010.

For a summary of election manifesto policies of interest to private client practitioners, see Article, General election 2010: implications for private client practice ( www.practicallaw.com/8-500-9218) .

For policies agreed by the Conservative/Liberal Democrat coalition after the election, see Legal update, Coalition agreement final version: private client implications ( www.practicallaw.com/1-502-3251) .

March 2010 Budget

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

2009 Pre-Budget Report

The Labour government 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/9-384-6940) 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 ( www.practicallaw.com/2-505-8725) 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 Labour government Chancellor, Alistair Darling, delivered the Budget on 22 April 2009.

2008 Pre-Budget Report

The Labour government 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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