A detailed summary of the Autumn Statement 2015.
Favourable borrowing forecasts give chancellor some wiggle room, writes John Hawksworth (PwC).
The Autumn Statement was mercifully light on new measures to tackle avoidance and evasion, writes Jason Collins (Pinsent Masons).
On the face of it, the Autumn Statement contains very little in the way of tax changes relevant to owner-managed businesses, but the small print promises an ominous sounding consultation on changes to the rules for company distributions, writes David Whiscombe (BKL Tax).
There is a sense of relief that CGT and IHT were not targeted to the extent that many practitioners had predicted, writes Lynne Rowland (Kingston Smith).
The Autumn Statement contained few surprises for multinationals bar the new apprenticeship levy, writes Mike Lane (Slaughter and May).
Paul Aplin (A C Mole & Sons) believes that HMRC's requirement for businesses to report quarterly digital tax accounts contradicts its aim of reducing the costs of tax administration by £400 million by the end of 2019/20 and demonstrates a lack of understanding of how small businesses operate.
.tmb-editorspic.jpg?sfvrsn=df04ab27_1)
