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UK Autumn Budget 2017 Tax Measures

27 November 2017

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Proposed Changes

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United Kingdom

The UK Autumn Budget was delivered by Chancellor of the Exchequer Philip Hammond on 22 November 2017. Some of the main tax-related aspects of the Budget as summarized in the Budget overview of tax legislation and rates are as follows: Measures as part of Finance Bill 2017-18 (will be published on 1 December 2017) Corporate interest restriction The government will legislate in both 'Finance Bill 2017-18' and 'Finance Bill 2018-19' to make technical amendments to the corporate interest restriction rules. This will ensure the regime works as intended. Certain of these amendments are treated as having effect on and after...