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Autumn Statement 2014: reaction from advisers

HM Treasury published draft Finance Bill 2015 measures for consultation on 10 December. Many of the measures were announced at – or before – the Autumn Statement. This round-up of tax professionals’ initial reaction to the Autumn Statement pre-dated publication of the draft Bill.

Measures set to take effect from 3 December 2014 the date of the autumn statement were listed separately on the Treasury website and set out in a written ministerial statement.

Tina Riches national tax partner at Smith & Williamson said the chancellor had ‘grasped opportunities for populist giveaways’ through for example changes to SDLT and the rules surrounding inheritance of ISAs and pensions backed up by ‘an ever-sharper focus on eliminating perceived tax avoidance and non-compliance’.

Andrew Roycroft senior associate at the law firm Norton Rose...

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