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Budgets and legislation

Find information and Tax Faculty analysis on the latest UK Budget and finance legislation, as well as details of historic announcements, Finance Bills and Acts.

In this section

Finance Act 2021

ICAEW representations and responses to draft legislation, along with TIINS, explanatory notes and external commentary on the Bill and Act.

Finance Act 2020

The Finance Act 2020 received Royal Assent on 22 July 2020. It was originally introduced to Parliament as Finance Bill 2019–20 and later renamed Finance Bill 2020. On this page you can find guidance, parliamentary papers, representations and other commentary on the Bill's progress into law.

Finance Act 2019

The Finance Act 2019 received Royal Assent on 12 February 2019. It was originally introduced to Parliament as Finance (No.3) Bill 2018. On this page you can find guidance, parliamentary papers, representations and other commentary on the Bill's progress into law.

Finance (No.2) Act 2017

The Finance (No.2) Act 2017 received Royal Assent on 16 November 2017. It was originally introduced to Parliament as Finance Bill 2017-19. On this page you can find guidance, parliamentary papers, representations and other commentary on the Bill's progress into law.

Tax Faculty analysis of Spring Budget 2021

ICAEW's Tax Faculty provides a summary of the announcements on tax and related matters in the 2021 Budget on 3 March, covering: business tax, COVID support, duties, employment taxes, environment taxes, international taxes, MTD, personal tax, property tax, tax compliance and VAT.

Latest articles

ICAEW technical round-up: March 2022

This month’s top technical stories include an overview of the tax measures announced in the Spring Statement, HMRC mandating the format of employment expenses claims and a podcast discussing death and digital assets.

Previous Budget reaction

Read ICAEW's reaction to previous UK Budgets and statements.

Autumn Budget 2021

On 27 October 2021, alongside the publication of the government's comprehensive spending review, the Chancellor will announce the details of his second budget of 2021. Read ICAEW's analysis and reaction.

Spring Budget 2021

On 3 March 2021, the Chancellor extended coronavirus support measures, confirmed changes to corporation tax rates and the freeze of personal allowances, and outlined a series of measures aimed at supporting the rebuilding of the economy post-COVID. On 23 March HM Treasury released more than 30 announcements and documents on tax. Read ICAEW's analysis.

Spending Review 2020

On 25 November 2020 Rishi Sunak will deliver the UK Spending Review. The primary purpose is to set out the government’s departmental spending plans for the 2021-22 financial year that starts on 1 April 2021, but there is a lot more to it than that. Read insights and analysis from ICAEW's experts.

Latest representations

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

UK tax legislation

The full, consolidated text of the principal UK Tax Acts, including the Finance Act 2021 and Finance Act 2022.

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