AUTUMN-STATEMENT

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.

Chris Sanger (EY) examines the smorgasbord of tax measures announced this week

Practitioner views on the Autumn Statement:

• Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
• Simon McKie (McKie & Co) reviews the private client perspective;
• James Bullock (Pinsent Masons) considers enforcement and compliance issues;
• David Whiscombe (BKL Tax) assesses the impact on SMEs;
• John Whiting (OTS) gives the Office of Tax Simplification’s view; and
• John Hawksworth (PwC) provides an economic perspective.

George Bull (Baker Tilly) considers what to expect in the Autumn Statement – the final one before next year’s general election.

Practitioner views on the impact of the Autumn Statement:

• James Bullock examines the enforcement and compliance issues;
• Tony Beare considers the impact on multinational corporations;
• Peter Vaines examines the private client perspective;
• David Whiscombe on the impact of the chancellor’s announcement on SMEs;
• John Hawksworth provides an economic perspective.

Chris Sanger provides an overview of the key issues in this year’s Autumn Statement.

Jason Collins gives his predictions on what to expect from next week’s Autumn Statement.