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Disappointed by what was, at first sight, a lack of tax content?
KEY POINTS
- The 2015 autumn statement was primarily about government expenditure.
- Are further restrictions on entrepreneurs’ relief in the pipeline?
- Advancing tax payment dates does create extra revenue.
- Action on personal service companies seems likely.
Readers like me who were listening to George Osborne’s autumn statement pens poised to write summaries of the tax announcements probably thought that they were in for an early night. Tax hardly got a look in during the speech reminding us that this was after all a statement concerned primarily with government expenditure rather than income.
But as so often happens it turns out that the chancellor did give tax practitioners much to think about. Over the past couple of days I have been joining the dots and filling the gaps...
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