UK HMRC and HM Treasury have published draft legislation for consultation that will be included as part of Finance Bill 2021-22. The legislation concerning various issues, including certain measures that were left out of the Finance Act 2021 --- Draft legislation published for Finance Bill 2021-22 The government is committed, where possible, to publishing most tax legislation in draft for technical consultation before the relevant Finance Bill is laid before Parliament. The consultation on draft clauses is intended to make sure that the legislation works as intended. Each measure comprises: a tax information and impact note (TIIN) draft legislation an...