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Legal Briefing
Autumn Statement 2011 - tax summary
Practice Area: Enforcement and Regulation
Sector: Business services
Jurisdiction: England & Wales
Published: 30 November 2011
Law Firm: Shoosmiths
Overview
Described as a "chilling warning" and "bitter pill to swallow", the Chancellor delivered the Autumn Statement 2011 on 29th November. With draft legislation enacting the proposed changes to be published on 6 December, this briefing from Shoosmiths' provides a summary of the main tax points of interest, including details on the following:
- Seed Enterprise Investment Scheme
- Enterprise Investment Scheme
- Venture Capital Trusts
- Capital Gains Tax
- Business Rates
- Enterprise Zones
- Capital Allowances
- R&D Tax Credits
- Fuel duty
- Air Passenger Duty
- Bank Levy
- VAT: Low Value Consignment Relief
- VAT: Cost Sharing Exemption
- Gifts of Pre-eminent Objects
- SDLT
- Tax credits
To read the full summary, click 'View Briefing'.
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