When the Finance Act 2017 received Royal Assent on 27 April, many of the original clauses had been dropped from the legislation. As far as employment taxes are concerned, those clauses which were not intended to come into force until April 2018 did not make it into the Finance Act this time around. However, we are very likely to see them again, in substantially the same form, in another Finance Bill in advance of the 2018/19 tax year.
展开▼
