George Osborne came through his Autumn Statement in better shape than most people expected. But the tough times are not over, David Smith writes.
The draft legislation has four key themes. Chris Sanger and Mike Gibson examine the detail.
Cost 'is expected to rise towards £1bn beyond [2017/18]', the OBR says
Countries would 'lose control of their tax systems', says Deloitte's head of tax policy
Governments have been 'behind the curve' on taxation of the multinationals, says Vince Cable
Transfer pricing is not synonymous with tax avoidance, Stemcor said in response to ‘allegations’
Public pressure 'seems to be throwing taxes into disarray'
HMRC guidance published for consultation
Ministerial statements summarise measures taking immediate effect and provide a tax policy update
Measures include a general anti-abuse rule