The UK government has published the Finance (No. 2) Bill 2017, which includes measures announced in the Spring Budget 2017 ({News-2017-03-10/P/3- previous coverage}), as well as certain measures announced in Budget 2016 and Autumn Statement 2016. Some of the main measures include changes in the tax treatment of carried forward losses, new corporate interest restrictions, provisions for the Northern Ireland corporation tax rate, a new soft drinks industry levy, and digital reporting and record-keeping requirements (Making Tax Digital). Click the following links for the Finance (No. 2) Bill 2017 as introduced in the House of Commons, the Explanatory Notes, and...