Autumn Budget 2017 report: A to Z guide to the key tax announcements

Measures with immediate effect

New measures with effect from 22 November 2017:

• Capital gains tax: taxation of carried interest
• Capital gains depreciatory transactions
• Double Tax relief and permanent establishment losses
• Intangible fixed assets: related party step-up schemes
• Disguised remuneration
• Double taxation relief: changes to targeted anti avoidance rule
• SDLT– higher rates
• SDLT – relief for first time buyers

The chancellor of the exchequer Philip Hammond delivered his first Autumn Budget on Wednesday 22 November 2017.

Political hopes and expectations weighed heavily on the Budget with many wondering whether it could contain anything to alleviate the pressures caused by the lack...