Autumn Statement 2016: tax updates and technical changes
This document supplements Autumn Statement 2016 with updates on tax consultations, confirms standard uprating changes, and technical changes to tax legislation where no substantive change is being made to the policy.
Autumn Statement 2016 sets out the economic context and the government’s fiscal strategy, and announces policy changes to implement it. This document supplements Autumn Statement 2016 with updates on tax consultations, confirms standard uprating changes, and announces technical changes to tax legislation where no substantive change is being made to the policy. It aims to provide information about ongoing development of policies that are of relevance primarily to tax professionals and specialists.
The overview of legislation in draft, providing further information on all tax changes and updates on all tax consultations, will be published on 5 December 2016. Draft Finance Bill clauses, explanatory notes, tax information and impact notes, and responses to consultations will also be published on this date.