The key provisions include:

• A new Digital Services Tax for large digital businesses that reflects the value derived from their UK users
• Changes to the off-payroll working rules (IR35), to be effective from April 2020
• Changes to protect tax in insolvency cases

A number of policy papers have also been published, including:

• Income tax and the treatment of expenses for voluntary office holders
• Changes to ancillary reliefs in CGT Private Residence Relief
• CGT relief on loans to traders
• Share loss relief for Income Tax and Corporation Tax
• Tax abuse using company insolvencies
• Corporate capital loss restriction for Corporation Tax

We will publish further details of the off-payroll workers rules shortly.