Guide to the draft Finance Bill 2019 provisions

The publication of draft Finance Bill legislation comes as we approach the end of the first full cycle of the new Budget and Finance Bill timetable that was announced in November 2016 and began with the first Autumn Budget (in recent years) on 22 November 2017.

Many of the measures for which draft legislation has now been published were the subject of previous consultations which were launched either in December 2017 to coincide with the introduction to Parliament of Finance Bill 2018 or together with the Spring Statement on 13 March 2018.

The draft legislation published on 6 July 2018 is not...