This guide is based on based upon legislation and announcements made up to 1 December 2017, the date of publication of Finance (No2) Bill 2017-19, but also including announcements made in the Draft Scottish Budget on 14 December 2017.
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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