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Changes to UK tax from April 2017

Tax writer Lindsey Wicks summarises the various tax changes effective in UK law from April 2017, including those affecting employers around benefits-in-kind, the apprenticeship levy, Making Tax Digital, inheritance tax and domicile rules

The changes to UK tax effective from April 2017 have had a variety of gestation periods. Some were enacted in 2015 and others were only confirmed on 31 January 2017. This article provides a reminder of various measures that tax practitioners should be aware of, focusing on business and private client direct tax changes.

The draft Finance Bill 2017 (FB 2017) also includes the following provisions that will apply from 6 April 2017: