Autumn Statement

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Read the latest thought leadership, news, and alerts relating to the Chancellor's Autumn Statement and the Draft Finance Bill 2014.


EY - Draft Finance Bill 2014

Draft Finance Bill 2014 clauses

317K, December 2013

Autumn Statement 2013

Read our response to the Autumn Statement

324K, December 2013

Podcast

Autumn Statement podcast

Following the Chancellor's Autumn Statement to Parliament, we have developed a short podcast to keep you up-to-date with announcements, presented by Chris Sanger, Head of Tax Policy, and John Cooney, Tax Partner.


Autumn Statement 2013

Read the EY ITEM Club's comments on the Autumn Statement

171K, December 2013

Draft Finance Bill 2014 Alerts

Autumn Statement 2013 Partnership taxation 45K, December 2013
Draft legislation as part of the Finance Bill 2014 draft clauses include tests to determine whether a member of a limited liability partnership should be treated as an employee for UK income tax purposes.
Autumn Statement 2013 CFC: Finance Company exemption 184K, December 2013
Autumn Statement 2013 included new anti-avoidance provisions in the CFC offshore financing regime which apply to exempt certain non-trading finance profits.
Autumn Statement 2013 Social investment tax relief 69K, December 2013
The Autumn Statement introduced a new tax incentive encouraging private investment in social enterprises.
Autumn Statement 2013 Share schemes and securities 57K, December 2013
Draft clauses for Finance Bill 2014 include a number of important provisions relevant to all companies with employee share ownership and share schemes.

Autumn Statement Alerts

Autumn Statement 2013 Human Capital Alert 200K, December 2013
Employment and personal tax announcements made in the 2013 Autumn Statement.
Autumn Statement 2013 Partnership Alert 184K, December 2013
Looks at changes in the 2013 Autumn Statement to the taxation of partnerships.
Autumn Statement 2013 Banking Tax Alert 269K, December 2013
This year's Autumn Statement produced yet another annual increase in the rate of the bank levy, together with a widening of the levy base.
Autumn Statement 2013 Real Estate Alert 42K, December 2013
Summarises a number of announcements made in the Autumn Statement relevant to the real estate industry.
Autumn Statement 2013 Upstream Oil and Gas Tax Alert 221K, December 2013
The Autumn Statement confirmed the introduction of targeted fiscal measures to incentivise investment in the UK onshore oil and gas industry.

Tax Focus web seminar on the Draft Finance Bill 2014
11 December 2013
15:00 - 16:00 GMT
Register for our web seminar


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