On Thursday 26 November 2015, we hosted two webinars covering the impact of the Autumn Statement on UK businesses, and employers and individuals. You can view the webinar recordings using the links below.
From a tax perspective, there were few major changes announced, and we will have to await the publication of the draft Finance Bill 2016 clauses on 9 December for further detail on some. The webinar explored the announcement on the hybrid mismatch legislation, and the proposed changes to anti-abuse rules to tackle avoidance schemes involving capital allowances and leasing, stamp tax avoidance involving deep in the money options, and using partnerships to gain unintended tax relief on intangible assets.
This employment tax and pensions focused webinar explained in further details the proposals surrounding the Apprenticeship Levy, and the Government’s comments about the future of IR35 and salary sacrifice in particular. From a pensions point of view there was a look forward at what to expect in March 2016.