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Finance (No. 2) Bill 2016-17 was published on 20 March.
Some other items of note from Finance Bill 2017.
New consultations, draft legislation and calls for evidence have been released, along with consultation responses.
HMRC have issued a further consultation document on penalties for late submission and late payment in connection with Making Tax Digital.
The proposals are intended to ensure equal treatment between resident and non-resident companies on property income and NRCGT gains.
The Government is proposing an exemption from WHT for UK source interest on debt traded on an MTF.
A discussion paper on the tax treatment of late-life oil and gas assets has been published.
Article seven in our series on the new hybrid rules looks at examples of payments to hybrid entities located in ‘tax havens’.
The UT has found that Adecco must account for VAT on the full value of the consideration it receives.
Every week, KPMG member firms around the world publish updates on developments in their country. Week in Tax highlights a selection that may be of interest to our readers.