The Financial Secretary to the Treasury has confirmed (here) that the Finance Bill will be re-introduced as soon as possible after the summer recess. This will legislate for all policies that were included in the pre-election Finance Bill which were removed from the Finance Act passed after the general election was called. All measures originally announced to start from April 2017 will continue to be effective from that date. However, the Government has significantly limited the scope of its Making Tax Digital programme. For further information, please contact Paul Hale or Enrique Clemente.