Picking up on Gerry's earlier post. The Draft Finance Bill will be published on 10 December. Just because there's an Election in May, surely that's no reason to hold back any give-away measures until the Budget itself?
Draft clauses to be included in the Finance Bill will be published on 10 December 2014, together with responses to policy consultation, explanatory notes, tax information and impact notes and other accompanying documents. The consultation on the draft legislation will be open until 4 February 2015.