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Earlier this year the Government announced that a number of the controversial provisions within its Finance Bill would be dropped ahead of June’s snap general election to ensure an easy passage to Royal Assent.
Making Tax Digital and a number of other flagship proposals were subsequently left by the wayside, creating a great deal of uncertainty about their long-term future.
However, these provisions have been reintroduced in the Finance Bill 2017-19, which was presented to MPs in September.
The situation became more complex soon after the draft Finance Bill was released, with the publication of a consultation on draft legislation to be included in the next Finance Bill – the Finance (No.2) Bill 2017-19 – the final contents of which will be announced at the Autumn Budget on 22 November.
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