Finance Bill 2021 was published on Thursday, 21 October, providing the proposed legislative basis for measures and changes announced as part of Budget 2022. Our ‘At a glance‘ document, which is available through Tax News, provides a brief outline of the most relevant issues arising out of Finance Bill 2021 (as initiated). Please see Budget 2022 coverage in our Tax News Budget 2022 special newsletter for details not covered in this summary. The Bill is expected to be enacted by Christmas.