Autumn Statement 2015: Commentary

Autumn Statement 2015: Commentary

The KPMG Autumn Statement Commentary provides analysis on how businesses, employers and individual are affected by these changes in tax. The commentary also explains the key measures from the Statement.

Tax Partner - Head of EU Tax Group

KPMG in the UK


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Key measures

  • Compliance and Large Business
  • SDLT surcharge on second homes
  • Apprenticeship Levy
  • Free Childcare Provision & Tax Free Childcare Support update
  • 30 day payment window for CGT on Residential Property
  • Related party rules, partnerships and transfers of intangible fixed assets 
  • SDLT seeding relief for tax-transparent property investment funds
  • Stamp duty and SDRT – deep in the money options
  • Loans to participators and trustees of charitable trusts
  • Taxation of asset managers’ performance awards
  • Tax evasion and compliance
  • Company distributions anti-avoidance.
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Autumn Statement 2015: On a page

View key figures from the Autumn Statement and Spending Review.

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Autumn Statement 2015

The Chancellor of the Exchequer, George Osborne, gave his annual Autumn Statement and the 2015 Spending Review to Parliament on 25 November 2015.

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