The abolition of the Autumn Statement and shift of the Budget to the third quarter of the year will reduce churn in the tax code, says the Institute of Directors' head of taxation Stephen Herring

The changes to non dom status set out in earlier Budgets will go ahead from April as planned despite a last-minute consultation which could have given some respite to the UK’s community of non domiciled individuals

The government has confirmed that it will publish its response to the initial Making Tax Digital consultations in January 2017 with the first quarterly reporting period for unincorporated businesses and buy-to-let landlords set to kick in from 2018

Chancellor Philip Hammond confirmed the government’s intention to deliver on its commitment to raising the personal tax allowance to £12,500, and the higher rate threshold to £50,000, by the end of this parliament

In the first signs of curbing abuse of the new pension reforms introduced in 2015, the Chancellor has announced plans to cut the money purchase annual allowance (MPAA) from £10,000 to £4,000 from April 2017

The government is to introduce a new penalty for any person who has enabled another person or business to use a tax avoidance arrangement that is later defeated by HMRC

The Autumn Statement included a boost for more environmentally friendly transport, with the announcement of £390m of funding for R&D work on low emission vehicles and the development of connected autonomous vehicles, plus a 100% first year capital allowance for the installation of electric vehicle charging infrastructure

Chancellor Philip Hammond has confirmed plans to clamp down on the tax advantages of salary sacrifice and benefit in kind schemes, but there is to be an exemption provided for low emission vehicles which was not included as part of the original consultation proposals

Ahead of the Autumn Statement, Yvette Nunn is calling on the Chancellor to reconsider substantial changes to the tax treatment of salary sacrifice schemes

Cross border inheritance is a thorny subject for UK residents with overseas financial interests, properties and tax liability, warns Jill Waddington, head of the private client team at Ridley & Hall

HMRC has received thousands of written responses to the six consultations on Making Tax Digital, the radical overhaul of the tax filing system, which is set to be rolled out from April 2018

In a year of so much political and, to a lesser extent, economic upheaval, it is likely to be of great relief to practitioners that the signs are that Philip Hammond is to refrain from treating the Autumn Statement like a second Budget