Chancellor George Osborne opened this year’s Autumn Statement by announcing that “Britain’s economic plan is working but that the job is not done” having tweeted earlier that: “Today I’ll present the Autumn Statement in which we will show how we’re working through our long term plan to deliver a responsible recovery”.
In the period since the Budget in March, HMRC have published a number of consultation papers and discussion documents and some of these proposals are summarised here. Draft legislation relating to many of these areas will be published on 10 December and some of the details in this summary may change as a result.
Our summary also provides a reminder of other key developments which are to take place from April 2014.

To read the full summary click here: Autumn Statement Summary 2013

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