On Wednesday 23 November the Chancellor Philip Hammond presented his first, and last, Autumn Statement along with the Spending Review.
His speech and the supporting documentation set out both tax and economic measures.
Our summary concentrates on the tax measures which include:
In addition the Chancellor announced the following pay and welfare measures:
In the March Budget the government announced various proposals, many of which have been subject to consultation with interested parties. Some of these proposals are summarised here. Draft legislation relating to many of these areas will be published on 5 December and some of the details may change as a result.
Our summary also provides a reminder of other key tax developments which are to take place from April 2017.