Found: DFB0017 - Draft Finance Bill 2026–27 The Law Society of Scotland Written Evidence

Found: DFB0009 - Draft Finance Bill 2026–27 Chartered Institute of Taxation Written Evidence

Found: DFB0008 - Draft Finance Bill 2026–27 Low Incomes Tax Reform Group Written Evidence

Found: DFB0003 - Draft Finance Bill 2026–27 Institute of Chartered Accountants of Scotland Written Evidence

Found: DFB0002 - Draft Finance Bill 2026–27 University of Exeter Written Evidence

Found: DFB0001 - Draft Finance Bill 2026–27 Efficiency Expert Written Evidence

Found: None of this requires a new institution or primary legislation beyond an upcoming Finance Bill or the

Found: FINANCE BILL SUB-COMMITTEE Declarations of Interests as of 10 September 2026 Lord Liddle (Chair

Found: piecemeal with deep dives into specific areas • e.g House of Lords Economic Affairs Committee Finance Bill

Found: Restricted: For Committee use only MINUTES Session 2026–27 Finance Bill Sub Committee

Found: was announced when the REUL Act was introduced, changes in relation to tax are dealt with via a finance bill

Found: Finance Bill Sub-Committee T he committee agreed the appointment of a Finance Bill Sub-Committee. 3.

Found: Finance Bill Sub-Committee The committee agreed to appoint Sarah S quires as Specialist Adviser to

Found: At a very minimum, MPs have a vote on a Finance Bill every year.

Found: We intend for the necessary legislation to be brought forward as part of the next Finance Bill.

Found: As a recent HoL’s Finance Bill Sub-committee heard, industry lobbyists particularly from the banking

Found: Public Bill Committees Resolved, That the Committee appoint Members to the Finance Bill Committee.

Found: Government will publish draft legislation for the OGPM, to b e included in the next available Finance Bill

No description available

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact on professional female footballers of the proposed changes to the tax treatment of image rights payments from 6 April 2027; and whether he plans to publish an impact assessment of those changes.

Answered by James Murray - Financial Secretary to the Treasury and Paymaster General

At Budget 2025, the Government announced it would legislate to clarify the tax treatment of image rights to ensure that all image rights payments related to an employment are treated as taxable employment income. As with all tax measures, an assessment of the impacts relating to the policy will be provided through the Government’s Tax Information and Impact Note (TIIN) which will be published alongside the relevant Finance Bill.

The Government regularly engages with stakeholders on technical detail of its announced policies and welcomes engagement with the Women’s Super League.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential differential impact on professional female footballers of the proposed changes to the tax treatment of image rights payments from 6 April 2027, including in relation to differences in salary levels and the proportion of income derived from commercial and image rights arrangements.

Answered by James Murray - Financial Secretary to the Treasury and Paymaster General

At Budget 2025, the Government announced it would legislate to clarify the tax treatment of image rights to ensure that all image rights payments related to an employment are treated as taxable employment income. As with all tax measures, an assessment of the impacts relating to the policy will be provided through the Government’s Tax Information and Impact Note (TIIN) which will be published alongside the relevant Finance Bill.

The Government regularly engages with stakeholders on technical detail of its announced policies and welcomes engagement with the Women’s Super League.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what meetings his Department has had with representatives of the Women’s Super League on the proposed changes to the tax treatment of image rights payments.

Answered by James Murray - Financial Secretary to the Treasury and Paymaster General

At Budget 2025, the Government announced it would legislate to clarify the tax treatment of image rights to ensure that all image rights payments related to an employment are treated as taxable employment income. As with all tax measures, an assessment of the impacts relating to the policy will be provided through the Government’s Tax Information and Impact Note (TIIN) which will be published alongside the relevant Finance Bill.

The Government regularly engages with stakeholders on technical detail of its announced policies and welcomes engagement with the Women’s Super League.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 9 June 2026, to Question 5344, on Council Tax: Surcharges, whether the powers of officers appointed by the Commissioners of His Majesty’s Revenue and Customs to undertake valuations for the new council tax surcharge will use the Local Government Finance Act 1992 as their statutory basis, or whether the Government intends to legislate to provide additional powers.

Answered by James Murray - Financial Secretary to the Treasury and Paymaster General

The High Value Council Tax Surcharge will be legislated for in Finance Bill 2026 and subject to Parliamentary approval in the normal way.

Question to the Department for Education:

To ask the Secretary of State for Education, if she will make it her policy to cancel the International Student Levy.

Answered by Josh MacAlister - Parliamentary Under-Secretary (Department for Education)

As confirmed in the government’s technical consultation response, the International Student Levy is due to be legislated for in the Finance Bill this autumn. The consultation is available at: https://www.gov.uk/government/consultations/international-student-levy-technical-detail.

The draft primary legislation was published on 13 July 2026.

The levy will come in from the 2028/29 academic year, raising revenue to be reinvested into the higher education and skills system.

Question to the Department for Transport:

To ask the Secretary of State for Transport, what discussions her Department has had with (a) private road operators, (b) freight and logistics industry representatives and (c) regional transport bodies in the development of the proposed Highways (Finance) Bill.

Answered by Justin Madders - Parliamentary Under-Secretary (Department for Transport)

During development of the Highways (Financing) Bill, my Department has engaged with a range of stakeholders, including representatives of major businesses, road haulage and logistics companies, local authorities, and other relevant groups. This was to assist with policy development. My officials will continue to engage with key stakeholders during Bill passage.

Question to the Department for Transport:

To ask the Secretary of State for Transport, whether she plans to use the powers contained in the Highways (Finance) Bill to introduce user charging or tolls on any road that is currently free to use.

Answered by Simon Lightwood - Parliamentary Under-Secretary (Department for Transport)

The Government has no plans to use the powers in the Highways (Financing) Bill to introduce user charging or tolls on any road that is currently free to use.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is the legislative vehicle by which the council tax surcharge will be implemented, and whether there will be primary legislation in the new session.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

The Government expects that the main provisions for the HVCTS will be included in a future Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed reforms to the taxation of foreign branch profits on (a) tax revenues, (b) investment, (c) employment and (d) business activity in the UK oil and gas sector; how many companies are expected to be affected; and if she will publish the analysis commissioned to support her Department's estimate of the potential impact of the those reforms on revenue.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

These reforms will ensure that profit attributable to UK activities is effectively taxed in the UK.

They are expected to raise hundreds of millions of pounds per year - helping to fund a package of economic support for households and businesses – while at the same time maintaining a highly competitive UK tax regime for UK companies operating overseas. This change will not impact the tax treatment of extractive activity in the UK Continental Shelf.

The government will undertake a technical consultation shortly, with draft legislation due to be published in the summer, ahead of final legislation in Finance Bill 2026-27.

A full Tax Information and Impact Note will be published at Budget 2026; along with a full policy costing as part of the fiscal and economic forecast undertaken by The Office for Budget Responsibility.

A policy paper published on 21 May 2026 sets out further detail on this reform.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether the projected additional tax income from the proposed reforms to foreign branch profits taxation will fully cover the estimated cost of the Great British Summer Savings VAT measures.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK.

The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of economic support for households and businesses, while maintaining a highly competitive UK tax regime for companies operating overseas.

For most companies, it will be mandatory for profits and losses attributable to a foreign permanent establishment to be exempt from UK tax for accounting periods beginning on or after 1 January 2027. For UK-resident companies with foreign permanent establishments that carry on activities in connection with the exploration or exploitation of oil and gas, this measure will commence from 1 September 2026. This change will not impact the tax treatment of extractive activity in the UK Continental Shelf.

Exempting overseas profits is a common approach to international corporate taxation reflected in both domestic legislation and tax treaties worldwide. Once in effect, HMRC will monitor compliance with the new rules using its risk-based approach to protect tax revenue and in line with its ongoing and effective approach to engaging with Large Business taxpayers.

The government will undertake a technical consultation shortly, with draft legislation will be published in the summer, ahead of final legislation in Finance Bill 2026-27. A full Tax Information and Impact Note will be published at Budget 2026; along with a full policy costing as part of the fiscal and economic forecast undertaken by The Office for Budget Responsibility.

A policy paper published on 21 May 2026 sets out further detail on this reform: https://www.gov.uk/government/publications/foreign-permanent-establishment-exemption/foreign-permanent-establishment-exemption-policy-paper

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her oral statement of 21 May on Middle East: Economic Response, what assumptions on oil and gas prices, trading volumes, and company behavioural responses underlie the forecast that reforms to the taxation of foreign branch profits will raise hundreds of millions of pounds a year.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK.

The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of economic support for households and businesses, while maintaining a highly competitive UK tax regime for companies operating overseas.

For most companies, it will be mandatory for profits and losses attributable to a foreign permanent establishment to be exempt from UK tax for accounting periods beginning on or after 1 January 2027. For UK-resident companies with foreign permanent establishments that carry on activities in connection with the exploration or exploitation of oil and gas, this measure will commence from 1 September 2026. This change will not impact the tax treatment of extractive activity in the UK Continental Shelf.

Exempting overseas profits is a common approach to international corporate taxation reflected in both domestic legislation and tax treaties worldwide. Once in effect, HMRC will monitor compliance with the new rules using its risk-based approach to protect tax revenue and in line with its ongoing and effective approach to engaging with Large Business taxpayers.

The government will undertake a technical consultation shortly, with draft legislation will be published in the summer, ahead of final legislation in Finance Bill 2026-27. A full Tax Information and Impact Note will be published at Budget 2026; along with a full policy costing as part of the fiscal and economic forecast undertaken by The Office for Budget Responsibility.

A policy paper published on 21 May 2026 sets out further detail on this reform: https://www.gov.uk/government/publications/foreign-permanent-establishment-exemption/foreign-permanent-establishment-exemption-policy-paper

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her oral statement of 21 May on Middle East: Economic Response, whether additional resourcing will be provided to HM Revenue and Customs to (a) administer and enforce changes to the taxation of foreign branch profits and (b) monitor compliance.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK.

The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of economic support for households and businesses, while maintaining a highly competitive UK tax regime for companies operating overseas.

For most companies, it will be mandatory for profits and losses attributable to a foreign permanent establishment to be exempt from UK tax for accounting periods beginning on or after 1 January 2027. For UK-resident companies with foreign permanent establishments that carry on activities in connection with the exploration or exploitation of oil and gas, this measure will commence from 1 September 2026. This change will not impact the tax treatment of extractive activity in the UK Continental Shelf.

Exempting overseas profits is a common approach to international corporate taxation reflected in both domestic legislation and tax treaties worldwide. Once in effect, HMRC will monitor compliance with the new rules using its risk-based approach to protect tax revenue and in line with its ongoing and effective approach to engaging with Large Business taxpayers.

The government will undertake a technical consultation shortly, with draft legislation will be published in the summer, ahead of final legislation in Finance Bill 2026-27. A full Tax Information and Impact Note will be published at Budget 2026; along with a full policy costing as part of the fiscal and economic forecast undertaken by The Office for Budget Responsibility.

A policy paper published on 21 May 2026 sets out further detail on this reform: https://www.gov.uk/government/publications/foreign-permanent-establishment-exemption/foreign-permanent-establishment-exemption-policy-paper

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, what estimate she has made of the amount of annual revenue from the proposed changes to the taxation of foreign branch profits in each of the next five financial years; and whether these figures have been certified by the Office for Budget Responsibility.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK.

The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of economic support for households and businesses, while maintaining a highly competitive UK tax regime for companies operating overseas.

For most companies, it will be mandatory for profits and losses attributable to a foreign permanent establishment to be exempt from UK tax for accounting periods beginning on or after 1 January 2027. For UK-resident companies with foreign permanent establishments that carry on activities in connection with the exploration or exploitation of oil and gas, this measure will commence from 1 September 2026. This change will not impact the tax treatment of extractive activity in the UK Continental Shelf.

Exempting overseas profits is a common approach to international corporate taxation reflected in both domestic legislation and tax treaties worldwide. Once in effect, HMRC will monitor compliance with the new rules using its risk-based approach to protect tax revenue and in line with its ongoing and effective approach to engaging with Large Business taxpayers.

The government will undertake a technical consultation shortly, with draft legislation will be published in the summer, ahead of final legislation in Finance Bill 2026-27. A full Tax Information and Impact Note will be published at Budget 2026; along with a full policy costing as part of the fiscal and economic forecast undertaken by The Office for Budget Responsibility.

A policy paper published on 21 May 2026 sets out further detail on this reform: https://www.gov.uk/government/publications/foreign-permanent-establishment-exemption/foreign-permanent-establishment-exemption-policy-paper

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether her Department has made an impact assessment of the proposed reforms to foreign branch profits taxation on the level of (a) Exchequer revenues, (b) business investment, (c) employment in the energy sector and (d) energy prices for consumers.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK.

The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of economic support for households and businesses, while maintaining a highly competitive UK tax regime for companies operating overseas.

For most companies, it will be mandatory for profits and losses attributable to a foreign permanent establishment to be exempt from UK tax for accounting periods beginning on or after 1 January 2027. For UK-resident companies with foreign permanent establishments that carry on activities in connection with the exploration or exploitation of oil and gas, this measure will commence from 1 September 2026. This change will not impact the tax treatment of extractive activity in the UK Continental Shelf.

Exempting overseas profits is a common approach to international corporate taxation reflected in both domestic legislation and tax treaties worldwide. Once in effect, HMRC will monitor compliance with the new rules using its risk-based approach to protect tax revenue and in line with its ongoing and effective approach to engaging with Large Business taxpayers.

The government will undertake a technical consultation shortly, with draft legislation will be published in the summer, ahead of final legislation in Finance Bill 2026-27. A full Tax Information and Impact Note will be published at Budget 2026; along with a full policy costing as part of the fiscal and economic forecast undertaken by The Office for Budget Responsibility.

A policy paper published on 21 May 2026 sets out further detail on this reform: https://www.gov.uk/government/publications/foreign-permanent-establishment-exemption/foreign-permanent-establishment-exemption-policy-paper

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, from which accounting periods the changes to the taxation of foreign branch profits will have effect, and whether any provisions for transitional arrangements will apply.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK.

The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of economic support for households and businesses, while maintaining a highly competitive UK tax regime for companies operating overseas.

For most companies, it will be mandatory for profits and losses attributable to a foreign permanent establishment to be exempt from UK tax for accounting periods beginning on or after 1 January 2027. For UK-resident companies with foreign permanent establishments that carry on activities in connection with the exploration or exploitation of oil and gas, this measure will commence from 1 September 2026. This change will not impact the tax treatment of extractive activity in the UK Continental Shelf.

Exempting overseas profits is a common approach to international corporate taxation reflected in both domestic legislation and tax treaties worldwide. Once in effect, HMRC will monitor compliance with the new rules using its risk-based approach to protect tax revenue and in line with its ongoing and effective approach to engaging with Large Business taxpayers.

The government will undertake a technical consultation shortly, with draft legislation will be published in the summer, ahead of final legislation in Finance Bill 2026-27. A full Tax Information and Impact Note will be published at Budget 2026; along with a full policy costing as part of the fiscal and economic forecast undertaken by The Office for Budget Responsibility.

A policy paper published on 21 May 2026 sets out further detail on this reform: https://www.gov.uk/government/publications/foreign-permanent-establishment-exemption/foreign-permanent-establishment-exemption-policy-paper

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether a full Tax Information and Impact Note will be published for the proposed reforms to the taxation of foreign branch profits.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK.

The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of economic support for households and businesses, while maintaining a highly competitive UK tax regime for companies operating overseas.

For most companies, it will be mandatory for profits and losses attributable to a foreign permanent establishment to be exempt from UK tax for accounting periods beginning on or after 1 January 2027. For UK-resident companies with foreign permanent establishments that carry on activities in connection with the exploration or exploitation of oil and gas, this measure will commence from 1 September 2026. This change will not impact the tax treatment of extractive activity in the UK Continental Shelf.

Exempting overseas profits is a common approach to international corporate taxation reflected in both domestic legislation and tax treaties worldwide. Once in effect, HMRC will monitor compliance with the new rules using its risk-based approach to protect tax revenue and in line with its ongoing and effective approach to engaging with Large Business taxpayers.

The government will undertake a technical consultation shortly, with draft legislation will be published in the summer, ahead of final legislation in Finance Bill 2026-27. A full Tax Information and Impact Note will be published at Budget 2026; along with a full policy costing as part of the fiscal and economic forecast undertaken by The Office for Budget Responsibility.

A policy paper published on 21 May 2026 sets out further detail on this reform: https://www.gov.uk/government/publications/foreign-permanent-establishment-exemption/foreign-permanent-establishment-exemption-policy-paper

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, how she intends to legislate for the proposed changes to the taxation of foreign branch profits.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK.

The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of economic support for households and businesses, while maintaining a highly competitive UK tax regime for companies operating overseas.

For most companies, it will be mandatory for profits and losses attributable to a foreign permanent establishment to be exempt from UK tax for accounting periods beginning on or after 1 January 2027. For UK-resident companies with foreign permanent establishments that carry on activities in connection with the exploration or exploitation of oil and gas, this measure will commence from 1 September 2026. This change will not impact the tax treatment of extractive activity in the UK Continental Shelf.

Exempting overseas profits is a common approach to international corporate taxation reflected in both domestic legislation and tax treaties worldwide. Once in effect, HMRC will monitor compliance with the new rules using its risk-based approach to protect tax revenue and in line with its ongoing and effective approach to engaging with Large Business taxpayers.

The government will undertake a technical consultation shortly, with draft legislation will be published in the summer, ahead of final legislation in Finance Bill 2026-27. A full Tax Information and Impact Note will be published at Budget 2026; along with a full policy costing as part of the fiscal and economic forecast undertaken by The Office for Budget Responsibility.

A policy paper published on 21 May 2026 sets out further detail on this reform: https://www.gov.uk/government/publications/foreign-permanent-establishment-exemption/foreign-permanent-establishment-exemption-policy-paper

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, on what date the changes to the taxation of foreign branch profits will be (a) legislated for and (b) brought into force.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK.

The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of economic support for households and businesses, while maintaining a highly competitive UK tax regime for companies operating overseas.

For most companies, it will be mandatory for profits and losses attributable to a foreign permanent establishment to be exempt from UK tax for accounting periods beginning on or after 1 January 2027. For UK-resident companies with foreign permanent establishments that carry on activities in connection with the exploration or exploitation of oil and gas, this measure will commence from 1 September 2026. This change will not impact the tax treatment of extractive activity in the UK Continental Shelf.

Exempting overseas profits is a common approach to international corporate taxation reflected in both domestic legislation and tax treaties worldwide. Once in effect, HMRC will monitor compliance with the new rules using its risk-based approach to protect tax revenue and in line with its ongoing and effective approach to engaging with Large Business taxpayers.

The government will undertake a technical consultation shortly, with draft legislation will be published in the summer, ahead of final legislation in Finance Bill 2026-27. A full Tax Information and Impact Note will be published at Budget 2026; along with a full policy costing as part of the fiscal and economic forecast undertaken by The Office for Budget Responsibility.

A policy paper published on 21 May 2026 sets out further detail on this reform: https://www.gov.uk/government/publications/foreign-permanent-establishment-exemption/foreign-permanent-establishment-exemption-policy-paper

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what consideration her Department has given to the recommendations of the House of Lords Economic Affairs Committee regarding inheritance tax.

Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)

The Government’s response to the Economic Affairs Finance Bill Sub-Committee was published on 30 March 2026 and it is available at https://committees.parliament.uk/publications/52446/documents/291079/default/.

Found: Impact Note covering this instrument was published on 26th November 2025 as part of the Budget and Finance Bill

Found: July 2026, the government set out that it would legislate for the permanent mechanism in the Finance Bill

Found: of this consultation, though it plans to include the main provisions for the HVCTS in a future Finance Bill

Found: that the Lifetime Allowance tax charge would be removed on 6 Apr 23 and abolished in a future finance bill

Found: international tax issues ● customs and Value-Added Tax at the border ● Fiscal Devolution ● The Finance Bill

Found: The Government will introduce legislation for the reforms in Finance Bill 2026-27. 7.

Found: registered higher education provider” has the meaning given by section 3(10) of that Act; 1 Draft Finance Bill

Found: March 2026 The Finance Bill received Royal Assent, legislating for new powers to improve the UK’s trade

Found: The Finance Bill received Royal Assent, legislating for new powers to improve the UK’s trade defence

Found: . • Legislation on tax rules for stablecoins and cryptoassets will be introduced in Finance Bill 2026

Found: . • Legislation on tax rules for stablecoins and cryptoassets will be introduced in Finance Bill

Found: was announced when the REUL Act was introduced, changes in relation to tax are dealt with via a finance bill

Found: was announced when the REUL Act was introduced, changes in relation to tax are dealt with via a finance bill

Found: legislation All required legislation relating to tax and (former) REUL will be made via a Finance Bill

Found: was announced when the REUL Act was introduced, changes in relation to tax are dealt with via a finance bill

Found: was announced when the REUL Act was introduced, changes in relation to tax are dealt with via a finance bill

Found: was announced when the REUL Act was introduced, changes in relation to tax are dealt with via a finance bill

Found: We intend to introduce this legislation as part of the Finance Bill in autumn 2026, ahead of the levy

Found: that these reforms meet its criteria, the government expects to legislate any reforms through Finance Bill

Found: that these reforms meet its criteria, the government expects to legislate any reforms through Finance Bill

Found: covering this instrument was published on 21st July 2025 alongside draft legislation for the Finance Bill

Found: by this section have effect in relation to disposals made on or after 6 April 2027. 1 Draft Finance Bill

Found: Finance Bill (Future Measures) [PRE-INTRODUCTION] CONTENTS PART 1 SECURITIES TRANSFER TAX CHAPTER

Found: b) other profits from immovable property connected with the UK seabed and subsoil,”, 1 Draft Finance Bill

Found: (a) inform the officer to which it relates that they are considering doing so, and 1 Draft Finance Bill

Found: at that time, the inaccuracy may be corrected (by an assessment to tax or otherwise). 1 Draft Finance Bill

Found: Draft Finance Bill Measures 2 (5) The widely available condition is met in relation to single cryptoasset

Found: made by subsection (1) has effect for the tax year 2027-28 and subsequent tax years. 1 Draft Finance Bill

Found: permanent establishment in a territory outside the United Kingdom is to be determined— 1 Draft Finance Bill

Found: failure by a plan manager to deliver a return or report falling within item 7 of the Table 1 Draft Finance Bill

Found: The interventions UK CBAM » The go vernment has legislated in Finance Bill 2025-26 to introduce the

Found: The interventions UK CBAM » The government has legislated in Finance Bill 2025-26 to introduce the

Found: (a) in subsection (1)(a), for “an officer of Revenue and Customs” substitute “HMRC”; 1 Draft Finance Bill

Found: section has effect in relation to vehicle licences taken out on or after 1 April 2027. 1 Draft Finance Bill

Found: statements about deduction of income tax), for “919 or 928” substitute “919, 928 or 974A”. 1 Draft Finance Bill

Found: The clause will apply to payments of rewards made on or after Royal Assent of Finance Bill 2026-27.

Found: and documents from financial institutions), insert “or cryptoasset service providers”. 1 Draft Finance Bill

Found: an asset by a person, means— (a) the day on which the person acquired the asset, or 1 Draft Finance Bill

Found: effect in relation to disposals made (or treated as made) on or after 1 April 2027. 1 Draft Finance Bill

Found: Legislation will be introduced in Finance Bill 2026 to amend section 43 of FA96 to limit the exemption

Found: on such day as the Treasury may by regulations made by statutory instrument appoint. 1 Draft Finance Bill

Found: .”; 1 Draft Finance Bill Measures (b) for subsection (3) substitute— “(3) But a packaged soft drink

Found: plug-in hybrid vehicles, and (b) makes related amendments to road traffic legislation. 1 Draft Finance Bill

Found: deposit is payable in respect of a taxable (but not a zero-rated) supply of goods, and 1 Draft Finance Bill

Found: legislation for the oil and gas revenue levy was published on 13 July 2026 ahead of legislation in Finance Bill

Found: determines an annual reference price and section 6 which applies it to a levy period). 1 Draft Finance Bill

Found: property, and (b) to allow individuals to modify tax reductions allocated to tax years. 1 Draft Finance Bill

Found: a flight on an aircraft operating as a business jet in relation to the passenger”, 1 Draft Finance Bill

Found: that the Lifetime Allowance tax charge would be removed on 6 Apr 23 and abolished in a future finance bill

Found: Note: Legislation was introduced in the Finance Bill 2015 to amend the Income Tax (Earnings and Pension

Found: and 62 of representations dated 31 January 2025]We have also reviewed notes to Clause 78 of the Finance Bill

Found: and 62 of representations dated 31 January 2025]We have also reviewed notes to Clause 78 of the Finance Bill

Found: and 62 of representations dated 31 January 2025]We have also reviewed notes to Clause 78 of the Finance Bill

Found: and 62 of representations dated 31 January 2025]We have also reviewed notes to Clause 78 of the Finance Bill

Found: We have also looked back at the original legislative provision: Clause 78 Finance Bill 1976, which became

Found: We have also looked back at the original legislative provision: Clause 78 Finance Bill 1976, which became

Found: We have also looked back at the original legislative provision: Clause 78 Finance Bill 1976, which became

Found: We have also looked back at the original legislative provision: Clause 78 Finance Bill 1976, which became

Found: Draft Finance Bill 2026-27 legislation: impacting definitions and declaration

Found: Draft Finance Bill 2026-27 legislation: impacting definitions and declaration

Found: Draft Finance Bill 2026-27 legislation: impacting definitions and declaration

Found: CEMA — clause cl cls Directive Dir Dirs EU Regulation EU Reg EU Regs Finance Act FA — Finance Bill

Found: CEMA — clause cl cls Directive Dir Dirs EU Regulation EU Reg EU Regs Finance Act FA — Finance Bill

Found: the Energy (Oil and Gas) Profits Levy Act 2022 and S1(5) of the Electricity Generator Levy draft finance bill

Found: and 62 of representations dated 31 January 2025]We have also reviewed notes to Clause 78 of the Finance Bill

Found: and 62 of representations dated 31 January 2025]We have also reviewed notes to Clause 78 of the Finance Bill

Found: and 62 of representations dated 31 January 2025]We have also reviewed notes to Clause 78 of the Finance Bill

Found: and 62 of representations dated 31 January 2025]We have also reviewed notes to Clause 78 of the Finance Bill

Found: In the debates on the Finance Bill (clause 27 ) for 6 July 1960, Hansard records that the Attorney

Found: Independent Enquiry into a Tonnage Tax3 (the Alexander Report) and the Explanatory Notes to the Finance Bill

Found: THOMAS SCOTT JUDGE VIMAL TILAKAPALA Release date: 31 July 2026 10 Explanatory Notes to the Finance Bill

Found: directorate in CS&TD that leads on strategic policy development and co-ordination, oversees the Budget, Finance Bill

Found: The Finance Bill received Royal Assent, legislating for new powers to improve the UK’s trade defence

Found: March 2026 The Finance Bill received Royal Assent, legislating for new powers to improve the UK’s trade

Found: and several liability for PAYE and NIC that comes into effect from 6 April 2026 under the draft Finance Bill

Found: Lords Finance Committee (2022 – 2024), Integration of Primary and Community Care Committee (2023), Finance Bill

Found: October 2026 18 Membership: Core group • Rachael Hamilton, FCA • Andy Thornley, Innovate Finance • Bill

Found: the current uncertain financial situation more difficult”. 16 Asked by the Committee whether a Finance Bill

Found: the current uncertain financial situation more difficult”. 16 Asked by the Committee whether a Finance Bill

Found: I have noted stakeholders’ continued calls for a regular Finance Bill or similar process in Scotland

Found: administration of devolved taxes by Revenue Scotland prompted discussion around the merits of a regular Finance Bill

Found: administration of devolved taxes by Revenue Scotland prompted discussion around the merits of a regular Finance Bill

Found: are not covered by the FBP team because of the split between Health Finance and the rest of SG Finance. Bill

Found: personally prefer to see such a power (whether within one or across several heads of tax) set out in a Finance Bill

Found: with the Minister the current approach to tax reforms and the merits of introducing an annual finance bill

Found: by an “early” transition from the EPL to the new regime, i.e. for this to happen via the next Finance Bill

Found: .38(1)(b)] Subject: FW: Letter to Chief Secretary to Treasury - Response to proposals in UK Finance Bill

Found: separate rates for this in England and Northern Ireland from April 2027 in the latest Budget and the Finance Bill

Found: This would be done at the next available opportunity - likely a Finance Bill. 2) Our strong recommendation

Found: • [s38(1)(b)]: Finance Bill – any chance of this happening?

Found: They suggested that an annual Finance Bill would be helpful to avoid delays in legislative change.

Found: Legislative Processes Tax and legal professionals have called for a Scottish equivalent to the UK Finance Bill

Found: CABINET SECRETARY FOR EDUCATION AND SKILLS SCOTTISH LANGUAGES BILL – MBMM 8 ITEM 5 Finance Bill

Found: quite unrelated to aggregates, to the requirement for some kind of regular "care and maintenance" Finance bill

Found: considered in the consultation was the introduction of a Bill equivalent to the UK government’s annual Finance Bill

Found: So, I’m not sure the finance Bill route would be sensible in these circumstances.”62 64.

Found: position does remain that I don’t consider the timing right to introduce an annual budget or a finance Bill

Found: In its 2021 Spring Budget, the UK government announced it would legislate in the Finance Bill 2021 to

Found: The main legislative process used to amend UK tax law is the Finance Bill.

Found: considered in the consultation was the introduction of a Bill equivalent to the UK government’s annual Finance Bill

Found: The PCTA and its resolutions are most closely associated with the annual Finance Bill cycle.

Found: , a mechanism to respond to events outside of that Finance Bill cycle will remain necessary to

Found: subordinate legislation) should be used to amend the Welsh Tax Acts, achieved, for example, through a finance Bill

Found: (Power to Modify) Bill75, we discussed the use of an annual finance Bill to deal with matters of Welsh

Found: recommends that the Cabinet Secretary engages with the UK Government on details within the UK Finance Bill

Found: recommends that the Cabinet Secretary engages with the UK Government on details within the UK Finance Bill

Found: recommends that the Cabinet Secretary engages with the UK Government on details within the UK Finance Bill

Found: The Finance Bill (No.2) Bill (“the Bill”) was introduced in the House of Commons on 2 December 2025.

Found: The consultation set out a number of alternative approaches: ▪ an annual finance bill for Wales, ▪

Found: The consultation set out a number of alternative approaches: ▪ an annual finance bill for Wales, ▪

Found: approaches that could be taken to make changes, and these were listed (in a question) as: a. an annual finance bill

Found:  disease spread.Welsh Government Consolidated Accounts 2024-25 50 Case Study: Local Government Finance Bill

Found: Constitution and Cabinet Office, Rebecca Evans, said: This is the first Welsh local government finance bill

Found: • Officials were working at pace to introduce a Local Government Finance Bill as part of the First

Found: democratic deficit in Wales and develop an electoral system fit for the 21st century.A Local Government Finance Bill

Found: 2.39 Context: The rates and bands in LTT are to be set by regulations rather than through a Finance Bill

Found: legislative programme, the Welsh Government announced plans to bring forward a local government finance Bill

Found: bring forward changes to primary legislation this Senedd term, through a planned Local Government Finance Bill

Found: Following the consultation, we will further develop our proposals for our planned Local Government Finance Bill

Found: programme on 5 July 2022, the First Minister announced plans to bring forward a local government finance bill

Found: I note with interest opinions from respondents on a potential Finance Bill for Wales in the future, and

Found: UK government Finance Bill 2.32 The Finance Bill is the principal legislative vehicle for tax legislation

Found: Question 3 Although the Welsh Government do not currently consider an annual Welsh Finance Bill to

Found: The allowance was introduced with immediate effect from 5 December 2013 (Finance Bill 2014)21.

Found: It is also a recurring annual problem with the time-restricted Finance Bill process.

Found: programme because, unlike the UK Government, there is no current provision in Wales for an annual Finance Bill

Found: NHS Wales (Finance) Bill We have also recently announced an additional £570m over the next three years

Found: position does remain that I don’t consider the timing right to introduce an annual budget or a finance Bill

Found: ) Bill (Hybrid Bill) ...................................................................... 9 Finance Bill

Found: Bill (Hybrid Bill) ....................................................................11 The Finance Bill

Found: increase to eight years from the announcement of the enterprise zone once the UK Government’s Finance Bill

Found: National Insurance Contributions and Finance Bill ............................. 10 2.5.

Found: regime would come into effect for the 2014/15 financial year. 1 The National Health Service (Finance) Bill

Found:  The Bill would mirror the tax provisions in the current Finance Bill, allowing HMRC to issue conduct

Found: conferred on the National Assembly for Wales.20 The territorial extent of the Local Government Finance Bill

Found: (Independent Redress Scheme) Bill (B19): Bill dropped European Union Bill (G): Bill dropped Finance Bill

Found: European Union (Accessions) Bill: Royal Assent 16/02/06 European Union (Accessions) Act 2006 • Finance Bill

Found: regime would come into effect for the 2014/15 financial year. 1 The National Health Service (Finance) Bill

Found: On the taxation of foreign profits: “News that the Dividend Exemption will be included in the Finance Bill