The government has published draft legislation for Finance Bill 2014. The draft legislation is open for technical consultation until 4 February 2014.

Full details are set out in the document Overview of Legislation in Draft. This includes Tax Information and Impact Notes (TIINs) for each measure. Many of the measures have been the subject of consultation and in some cases response documents have been published.

There are more details on the partnership taxation measures as well as further explanation of how the changes to the CGT exemption will work, including those who are exempted from the new rules such as people moving into care homes. The CGT private residence relief final period exemption has been reduced from 36 months to 18 months from 2014.

The documents are available HERE