This guide is based on existing and proposed legislation as at 20 March 2017, the date of the publication of the 2017 Finance Bill, supplemented by information from official publications supporting the 2017 Spring Budget and previous government announcements.
The guide reflects our understanding of tax law and practice as at the date of publication but is not a complete and definitive guide and users are advised that UK tax law is subject to frequent and unpredictable change.
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