On 5 December 2016, the UK published the draft provisions for Finance Bill 2017, which includes the measures announced as part of the Autumn Statement 2016 ({News-2016-11-28/P/5- previous coverage}). --- What has been published? The government is publishing draft provisions for Finance Bill 2017 for consultation. Where secondary legislation will give substantive effect to the Finance Bill clause, this has also been published in draft. Each provision is accompanied by: a tax information and impact note (TIIN) which sets out what the legislation seeks to achieve, why the government is undertaking the change and a summary of the expected impacts...