Autumn Statement

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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.

EY - Autumn Statement 2015

Autumn Statement Tax highlights

500K, December 2015

Read our insight and analysis of the key tax developments in the Chancellor's Autumn Statement.

EY - Listen to our podcast


Chris Sanger and David Kilshaw offer their views on the key announcements in the Autumn Statement.
6 mins 31 secs
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EY - Autumn Statement 2015 highlights

High level summary

Read our initial summary of the key highlights from today's Autumn Statement and documents.

EY ITEM Club Autumn Statement preview - November 2015

EY ITEM Club Autumn Statement - instant reaction

Tweaks to OBR forecast amount to ‘rounding of errors’ says EY ITEM Club

EY ITEM Club Autumn Statement preview - November 2015

EY ITEM Club Autumn Statement preview

‘Tinkering around the edges’ but OBR’s fiscal forecast is unlikely to provoke policy change in the Autumn Statement.

EY Striking a balance: Moving from enabling to mandating?

Striking a balance

1.5Mb, November 2015

Our new report asks how far HMRC should dictate how businesses should operate, and whether tax administrators should use compliance rather than legislative change to achieve their objectives. It’s about striking the right balance between enabling and mandating.

EY - 2015 UK Attractiveness Survey

UK Attractiveness Survey

Once again, the UK turned in an outstanding performance attracting Foreign Direct Investment: a record 887 projects in 2014 – up 11% on 2013 – increased European market share, and 31,198 new jobs.

Autumn Statement 2014

EY - Autumn Statement 2014

Autumn Statement 2014

86K, December 2014

Read our insight and analysis of the key tax and economic developments in the Chancellor's Autumn Statement.

EY - Draft Finance Bill 2015 alerts

Our response to the Draft Finance Bill 2015

322K, December 2014

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

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)

EY ITEM Club Autumn Statement preview - December 2014

EY ITEM Club Autumn Statement reaction

Yet another Chancellor applying to join the magic circle.

EY - Tax Focus web seminar

Tax Focus web seminar: Tax, tax policy and politics: what we can expect

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:

  • The current tax policy environment and drivers of future UK tax policy
  • The impact of external constraints and initiatives on UK tax policy, such as the OECD Action Plan on Base Erosion and Profit Shifting (BEPS), and the European Commission
  • The taxpayer / tax administrator relationship, including cooperative compliance and greater powers
  • Predictions for the Chancellor’s 3 December Autumn Statement, and what we might expect in the pre-election Finance Bill 2015.

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

Asset Management
56K, December 2014

Private Equity
43K, December 2014

Banking and Capital Markets
202K, December 2014