The Finance Bill (FB) 2017 was published on 20 March 2017, being widely reported as the longest ever at 762 pages. One effect of the Prime Minister’s decision to announce a snap general election has been to take this dubious honour away from FB 2017. A much-reduced FB 2017 was fast-tracked through Parliament before it was dissolved on 3 May. Among the provisions dropped from FB 2017 (and to be enacted, we assume, later this year) are those dealing with corporation tax losses reform, the new rules on interest deductibility and the changes to the substantial shareholding exemption (SSE). Whilst it is only right that such important changes are given sufficient parliamentary scrutiny, it is far from ideal that the gap between important new rules taking effect (1 April 2017 in the case of the CT losses, interest deductibility changes and SSE reform) and the enactment of the legislation is being increased further still.