Tax changes in UK Autumn Statement 2015 | KPMG | GLOBAL

UK: Commentary on tax changes in Autumn Statement

UK Autumn Statement

Following the presentation of the Autumn Statement earlier this week, the KPMG member firm in the UK has prepared a report proving commentary and analysis of the tax changes for businesses, employers, and individuals.


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The KPMG commentary addresses measures concerning:

  • Compliance and large business
  • Stamp duty land tax (SDLT) surcharge on second homes
  • Apprenticeship levy 
  • Free childcare provision, tax-free childcare support update 
  • 30-day payment window for capital gains tax 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


Read a November 2015 report prepared by the KPMG member firm in the UK: Autumn Statement 2015: Commentary

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