Its publication means that the raft of tax changes outlined in the Autumn Statement are now law. The majority of tax changes in the Bill will take effect from April 2024.

Following last week’s Autumn Statement for Growth, the Autumn Finance Bill 2023 has been published to enshrine a raft of landmark tax changes into law. Measures in the Bill back British business by cutting and simplifying tax to help them invest for less, making full expensing permanent – an effective £11 billion a year corporate tax cut. It also simplifies…