Finance Bill 2014: draft legislation published
Following the Autumn Statement, the government has today published responses to consultations alongside draft legislation to be included in Finance Bill 2014.
Following Budget 2013, the government consulted on a number of tax policies over the summer. Today the government is publishing responses to those consultations alongside draft legislation which will be included in Finance Bill 2014.
This fulfils the government鈥檚 objective to confirm the majority of intended tax changes at least three months ahead of publication.
皇冠体育app draft legislation will be open for technical consultation until 4 February 2014. Full details are set out in the Overview of Legislation in Draft (OLD) document, which also includes Tax Information and Impact Notes for each measure. 皇冠体育app government is also publishing draft legislation, summaries of responses to consultations and other technical and guidance notes.
皇冠体育app following documents will be published during the day of 10 December 2013 and will be signposted from this page as they become available.
Overview
- News article from HM Treasury with a summary of the main measures.
Finance Bill 2014: main documents
Draft legislation and explanatory notes
皇冠体育appse include all of the draft clauses published today.
Overview of Legislation in Draft (OLD)
This includes a high level overview of every measure plus the full set of Tax Information and Impact Notes (TIINs).
Policy packs
皇冠体育appse are separate documents for every measure including the TIIN, draft legislation, explanatory notes and any additional guidance or technical notes.
- Finance Bill 2014: personal tax
- Finance Bill 2014: corporation tax
- Finance Bill 2014: indirect tax
- Finance Bill 2014: anti-avoidance
- Finance Bill 2014: tax administration
- Finance Bill 2014: index of Tax Information and Impact Notes (TIINs)
Summary of responses to consultations
皇冠体育appse are the responses to the consultations held over the summer following the Chancellor鈥檚 Budget announcements.
Technical and guidance notes
皇冠体育appse are issued by HMRC and give more details about specific policy announcements.
Autumn Statement 2013
Updates to this page
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Added further links to documents
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Added links to the documents once they were published.
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First published.