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Autumn Budget 2017 report: A to Z guide to the key tax announcements

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Key announcements that were new for Autumn Budget 2017 include:

  • a significant collection of measures on venture capital schemes to encourage more investment in high-risk innovative companies;
  • changes to the rules taxing both non-resident individuals and non-resident companies in respect of UK property;
  • the consultation on extending the off-payroll working rules to the private sector;
  • confirmation that the UK will not seek to reintroduce the higher 1.5% rate of stamp duty and SDRT on exit from the EU;
  • the proposed introduction of withholding tax on royalties paid to recipients in low tax jurisdictions that relate to UK sales regardless of the location of the payer;
  • SDLT to be abolished immediately for first-time buyers purchasing properties worth up to £300 000 and for first-time buyers purchasing properties worth up to £500 000...
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