A number of BEPS-related measures were originally included in the Finance Bill for 2017, but were ultimately removed in the enacted version. The government has now announced that a second Finance Bill for 2017 will be introduced in autumn 2017 in order to enact the measures that were left out, including the new rules regarding   Carried-forward losses; Corporate interest deduction restrictions; Profits from the exploitation of patents: cost-sharing arrangements; Hybrids and other mismatches; and Digital tax record requirements for smaller businesses (Making Tax Digital). In general, these new rules are unchanged from the original proposals and will apply for the...