The government has confirmed that draft clauses to be included in the next Finance Bill will be published on 10 December 2104, together with responses to policy consultations, explanatory notes, tax information and impact notes (TIINs) and other accompanying documents.

The consultation on the draft legislation for Finance Bill [2015] will be open until 4 February 2015.

In a written ministerial statement, David Gauke, financial secretrary to the Treasury said: 'The government's apporach to developing taxx policy emphasises the benefits of policy consultation and legislative scrutiny.

'Following Budget 2014, the government has engaged with interested parties, seeking their views on more than 30 areas of tax policy. The next stage of consultation aims to ensure that legislation works as intended.'

The Autumn Statement will be delivered on 3 December 2014.