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

Speed read

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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Speed read

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...