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Tax and the City briefing for December 2015

Speed read

There were fewer surprises on the day in this year’s autumn statement. A lot of the detail is still to come, however, when the draft clauses for the 2016 Finance Bill are published on 9 December. In other news, as expected, the EU Savings Directive will be repealed with effect from 1 January 2016. Further amendments are made to the UK’s reporting requirements. HMRC reconsiders its practice on stamp duty and transfer schemes of arrangement. A response is published by HMRC to its consultation on legislating ESC D33 on capital gains tax and compensation payments.

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