The Autumn Statement contained measures to incentivise take-up of ultra low emission vehicles (ULEVs), by reforming the appropriate percentage banding structure used in establishing the taxable benefit for ULEV company cars and funding more development work. 

Museums and galleries are set to benefit from tax relief for permanent exhibitions, an extension of the touring exhibitions relief already in place

The Scottish government is set to deliver its draft Budget on 15 December, providing the first chance to see whether the devolved government will take advantage of its fully devolved income tax setting powers for individual taxpayers

Chancellor Philip Hammond has said the government is to go ahead with plans to reform the off-payroll working rules in the public sector from April 2017 by moving responsibility for operating them, and paying the correct tax, to the body paying the worker’s company, in a bid to tackle high level of non-compliance with the current regulations

The government will legislate to provide HMRC and taxpayers earlier certainty on individual matters in large, high risk and complex tax enquiries, it was confirmed in the Autumn Statement

The government has confirmed in the Autumn Statement it is to press ahead with the introduction of restrictions to interest deductibility for corporates

The government is to focus on the abuse of indirect tax, particuarly VAT fraud, as part of its ongoing fight against tax avoidance and evasion, Chancellor Philip Hammond confirmed in today’s Autumn Statement

The government is to abolish the capital gains tax (CGT) exemption and the income tax and National Insurance contributions (NICs) relief linked to employee shareholder status (ESS) in response to evidence it is primarily being used for tax-planning purposes by high-earning individuals, the Chancellor announced in his Autumn Statement

The national living wage (NLW) and the national minimum wage (NMW) will both increase from April 2017, Chancellor Philip Hammond announced in his Autumn Statement, and there is to be a new HMRC team tasked with improving compliance rates

The Autumn Statement has introduced additional support to reduce the administrative burden for the oil and gas industry associated with operating the petroleum revenue tax (PRT) regime, now that the tax is zero-rated

Chancellor Philip Hammond has committed to honouring the previous Conservative government’s plans to lower the corporation tax rate

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