The latest thought leadership, news, and alerts relating to the Chancellor's Autumn Statement and the Draft Finance Bill will be posted here over the next few weeks.
Read our breakdown of the key announcements in the Draft Finance Bill and their practical impact.
Other Draft Finance Bill Alerts
Disguised fee income
234K, December 2014
Changes to inheritance tax for trusts
49K, December 2014
Banking and Capital Markets Tax Alert
243K, December 2014
Diverted profits tax
286K, December 2014
Draft legislation reforming the taxation of corporate debt and derivatives
194K, December 2014
Capital gains for non-residents – draft tax legislation released
75K, December 2014
Read our insight and analysis of the key tax and economic developments in the Chancellor's Autumn Statement.
Following the Chancellor's Autumn Statement to Parliament our short podcast, presented by Chris Sanger, our Head of Tax Policy, and David Kilshaw, Tax Partner, will keep you up-to-date with all the key announcements.
Autumn Statement 2014 podcast (duration 19 mins)
Yet another Chancellor applying to join the magic circle.
Against the backdrop of a UK General Election in May 2015, a Scottish Election in May 2016 and a possible referendum on the UK's membership of the EU in 2017, this is an uncertain time for businesses across the UK. Tax policy is likely to play a greater role in this election than in the past, with tax ‘fairness’ remaining high on the domestic and international agenda. Our last Tax Focus web seminar considered key developments in this area, including:
Other Autumn Statement alerts
Update on UK Patent Box and other preferential intellectual property regimes
185K, December 2014
Diverted profits tax
196K, December 2014
UK consultation on implementing OECD proposals on hybrid mismatches
190K, December 2014
Devolution of corporation tax to Northern Ireland
282K, December 2014
Stamp duty land tax – progressive rate of tax for residential properties
375K, December 2014
Increases to the annual tax on enveloped dwellings charge
40K, December 2014
Future increase in the remittance basis charge
115K, December 2014
56K, December 2014
43K, December 2014
Banking and Capital Markets
202K, December 2014