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UK 2022–23 Private Client tax analysis and tracker: Spring Statement, Growth Plan, Autumn Statement, Emergency Statement, L Day, Spring Budget, Finance Bills and Finance Act 2023

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This Practice Note consolidates material on fiscal events across the 2022–23 tax year, beginning with the Spring Statement on 23 March 2022 and running through to the Finance Act 2023 (FA 2023) and the passage through Parliament of a second Finance Act in 2023. For details on the Autumn Finance Bill 2022, which became Finance Act 2023 (FA 2023), and on the Spring Finance Bill 2023-tracking each Bill’s journey towards Royal Assent and outlining their principal measures-see: Tax-Finance Bills 2022–23 tracker. For further background on the annual Budget and Finance Bill process, see Practice Note: The Budget and Finance Bill process.

Spring Finance Bill 2023

Spring Finance Bill 2023 (Finance (No 2) Bill 2023) was issued on 23 March 2023 and is expected to become the second Finance Act of 2023 (Finance (No 2) Act 2023). Our coverage features:

  • Spring Finance Bill 2023-Private Client analysis
  • Publication of Spring Finance Bill 2023

Spring Budget 2023

The Chancellor of the Exchequer, Jeremy Hunt, presented the Spring Budget 2023 on Wednesday 15 March 2023. Our analysis includes...

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Web page updated on 28/05/2026

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