The Making Tax Digital (MTD) clauses were among those dropped from the Finance (No 2) Bill 2017 as part of the wash-up process before parliament is dissolved for the general election.

In the Finance Bill committee stage debate on 25 April the government deleted 72 of 135 clauses and 18 of 29 schedules. Other clauses dropped included those on corporate loss relief and interest deductibility, VAT in relation to fulfilment houses and penalties for enablers …