While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant publication for the most up-to-date information on this topic.

Following the Chancellor's Autumn Statement on 25th November, draft legislation for the Finance Bill 2016 was released on 9th December, providing further information on the proposals and other key changes, such as the new taxation of dividend rules first announced in the Summer Budget.

Our writing team has now produced more detailed commentary on the most important draft clauses which will matter to you. As with any draft legislation, it is of course always subject to amendment, both before and after introduction to the House of Commons.

Our analysis has been written by tax area, so please click on the respective link to view the commentary in more detail:

Download Income Tax notes

Download VAT notes

Download Pensions notes

Download Stamp Duty Land Tax notes

Download Corporate Tax notes

Download IHT, Trusts & Estates notes

Download Avoidance notes