Read the latest thought leadership, news, and alerts relating to the Chancellor's Autumn Statement and the Draft Finance Bill 2014.
Read our response to the Autumn Statement324K, December 2013
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.
Draft Finance Bill 2014 Alerts
| 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.
| 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.
| Social investment tax relief 69K, December 2013 |
The Autumn Statement introduced a new tax incentive encouraging private investment in social enterprises.
| 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
| Human Capital Alert 200K, December 2013 |
Employment and personal tax announcements made in the 2013 Autumn Statement.
| Partnership Alert 184K, December 2013 |
Looks at changes in the 2013 Autumn Statement to the taxation of partnerships.
| 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.
| Real Estate Alert 42K, December 2013 |
Summarises a number of announcements made in the Autumn Statement relevant to the real estate industry.
| 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 The UK is flying off the shelves: 60 headquarter relocations expected in next 18 months, predicts EY.
11 December 2013
15:00 - 16:00 GMT
Register for our web seminar
EY ITEM Club Autumn Statement Preview December 2013
EY ITEM Club expects the Autumn Statement to bring good news for the UK economy.
The trust an organisation builds with its stakeholders is critical. As a measure of an organisation's contribution to the economies it operates in, tax is a key dimension in building that trust.
The UK is open for business: Building on our strengths 1.1Mb, September 2013
Read our latest press release.
Tax Focus web seminar on the Draft Finance Bill 2014
The UK is flying off the shelves: 60 headquarter relocations expected in next 18 months, predicts EY.