Finance Bill 2017 | KPMG Global
Share with your friends

Finance Bill 2017

Finance Bill 2017

The Government published Finance (No. 2) Bill 2016-17 on Monday 20 March.


Head of Tax, Pensions and Legal Services

KPMG in the UK


Related content

Tower Bridge

The Government published Finance (No. 2) Bill 2016-17 on Monday 20 March. We will be providing our in-depth analysis on the key issues for businesses, employers and individuals.

This page will be updated throughout the week.



Hybrid and Other Mismatch rules amendments

Two amendments have been made to the hybrid mismatch rules to improve the way these rules will work.

Reform of the substantial shareholding exemption (SSE)

The conditions of the SSE have been relaxed significantly,
in particular for companies owned by qualifying institutional investors.



Exemption from attribution of carried interest

HMRC’s proposed solution to avoid double tax on carry in trusts distributed to a beneficiary may result in unexpected tax liabilities. 

Spring Budget 2017

Spring Budget 2017

Expert insight into the Chancellor's statement.

© 2019 KPMG LLP, a UK limited liability partnership, and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

Connect with us


Request for proposal