ICAEW Tax Faculty provide a comprehensive summary of the announcements relating to tax in the Spring Budget 2017, the final ahead of the trigger of article 50 which will see the UK leave the European Union.
This is a summary of the announcements on tax and related matters. It has been prepared by the ICAEW Tax Faculty team, with an overview by Frank Haskew, and edited by Jane Moore.
The Budget documents include details of changes which have been announced previously. This summary focuses on new announcements.
All the government announcements and publications can be found on gov.uk on its Spring Budget 2017 page. There is also a page with links to all the HMRC tax-related documents and announcements.
The main Budget documents are the Red Book, which summarises the Budget announcements and policy decisions, and the Overview of Tax Legislation and Rates (OOTLAR), which sets out details of each policy announcement.
The Finance Bill 2017 (FB 2017) will be published on Monday 20 March 2017, together with some new consultations. The Tax Faculty will publish a summary of the Bill clauses and of the new consultations and other announcements.
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