2017’s two Finance Acts bring major changes to many areas of taxation – and add 148 pages and 665 pages respectively to the UK’s stock of tax legislation. Disappointingly, the Bills received remarkably little parliamentary attention.

The pre-election Bill was passed without amendments and with the usual minimal debate. The second Bill received just three small amendments during its passage through the House of Commons, although we must acknowledge the revision of legislation in seven areas since the original Bill was published in March.