Whilst the Autumn Statement, delivered on 3 December 2014, contained some pleasant surprises for certain groups of taxpayers - including purchasers of UK residential property at the less expensive end of the market - this was countered by a number of significant anti-avoidance and revenue-raising measures.
We highlight below some of the announcements in the Autumn Statement that could have a material impact for those in the corporate, finance and private equity sectors, and certain changes which may affect individuals who have been, or plan to be, tax resident but nondomiciled in the UK on a long-term basis.
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