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The Chancellor of the Exchequer, Philip Hammond, delivered his first Autumn Statement on Wednesday 23 November 2016. It also transpired to be his last Autumn Statement because he proposes to switch around the fiscal year so that there will be an Autumn Budget from Autumn 2017 with a spring statement that will, barring emergencies, not include any tax announcements.
Key tax announcements that were new for Autumn Statement 2016 include:
While much of the detail, particularly in relation to recently closed consultations on loss relief, interest deductibility and changes to the substantial shareholdings exemption, will have to wait until the draft legislation is published on 5 December, all the info you need for now can be found at the link below.
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