United Kingdom - Finance Act 2016
- United Kingdom
- D. Roxburgh
- European Taxation, 2017 (Volume 57), No 2/3
- 26 January 2017
Following the introduction of the Budget on 16 March 2016, Finance Bill 2015-16 was published on 24 March 2016. Royal Assent as Finance Act 2016 was, however, delayed, following the Brexit vote, until 15 September 2016. This note deals with the provisions in the Act covering tax rates and allowances and those of particular significance for companies and businesses.