Most of the legislation in Finance Bill 2016 was exposed in draft for consultation on 9 December 2015 following announcement at the spending review and Autumn Statement 2015.

Among the measures to be introduced are a new tax-free personal savings allowance (PSA) for individuals; restrictions on tax relief for travel and subsistence expenses for workers engaged through an employment intermediary; measures to tackle disguised remuneration; changes to the reliefs available to landlords for wear and tear; the apprenticeship levy; changes to the CGT regime; and the requirement for large businesses to report publicly on their tax strategy.

The Treasury and HMRC have published a document, Overview of tax legislation and rates, which provides detail on all tax measures to be legislated in Finance Bill 2016. This includes confirmation of previously announced policy changes and explains where changes, if any, have been made following consultation on the draft legislation. It also sets out new measures announced at Budget 2016 where they will be in Finance Bill 2016.

A second section of this document also provides details of proposed tax changes announced at Budget 2016 (or earlier) which will be legislated in a future Finance Bill, programme bills or which will be legislated in secondary legislation.

The Overview of tax legislation and rates - OOUTLAR document is here