Draft Finance Bill 2016 clauses published last month include details of changes announced both at Summer Budget 2015 and as a result of the recent Autumn Statement.

However, legislation is still awaited on certain key measures, such as the apprenticeship levy, reforms to the tax treatment of non-domiciles and the additional 3 per cent stamp duty land tax for additional residential properties. The draft clauses are open for comment until 3 February 2016.

A number of new consultations have been opened in addition to consultation outcomes published.