Finance Bill 2017 | KPMG | GLOBAL

Finance Bill 2017

Finance Bill 2017

The Government published Finance (No. 2) Bill 2016-17 on Monday 20 March.


Head of Tax, Pensions and Legal Services

KPMG in the UK


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Tower Bridge

The Government published Finance (No. 2) Bill 2016-17 on Monday 20 March. We will be providing our in-depth analysis on the key issues for businesses, employers and individuals.

This page will be updated throughout the week.



Hybrid and Other Mismatch rules amendments

Two amendments have been made to the hybrid mismatch rules to improve the way these rules will work.

Reform of the substantial shareholding exemption (SSE)

The conditions of the SSE have been relaxed significantly,
in particular for companies owned by qualifying institutional investors.



Exemption from attribution of carried interest

HMRC’s proposed solution to avoid double tax on carry in trusts distributed to a beneficiary may result in unexpected tax liabilities. 

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