The table below lists the clauses of the Finance Bill 2013 that may be of interest to private client practitioners. It links to the legislation trackers in which you can follow the progress of each clause. If we publish a further legal update on the clause, we will add it to the legislation tracker concerned. We are updating this table to indicate, for each measure, whether a further update will be published on the Bill as published on 28 March 2013 or whether there are no substantive changes to report. (If we refer to minor or technical changes without mentioning a further update, we will not be reporting on those changes.) We will also be updating all of our maintained resources to reflect the contents of the Bill.

Measures for which we have identified substantive changes to date include:

We refer to this Bill as the Finance Bill 2013 because it will become the Finance Act 2013 on Royal Assent. However, its official title when published was the Finance (No.2) Bill 2012-13, because it was the second Finance Bill introduced in this Parliament.

To follow the progress of the Bill and all the private client tax measures included in it, see Private client tax legislation tracker 2012-13: Finance Bill 2013. For details of the Budget on 20 March 2013, see Legal update, 2013 Budget: key private client tax announcements.

For business tax measures, see Legal update, Finance Bill 2013: first version published and Practice note, Finance Bill 2013: clause by clause analysis and status.