• Service: Tax, Global Indirect Tax, Global Mobility Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 12/2/2013

United Kingdom - Chancellor's "Autumn Statement" on Thursday, 5 December 

December 2: The UK Chancellor on Thursday, 5 December, will deliver his “Autumn Statement.”

The Autumn Statement is expected to contain tax-related policy, and will be followed by the publication of draft 2014 finance bill clauses on Tuesday, 10 December.

The date of the Autumn Statement has been changed from its originally scheduled date of Wednesday, 4 December.

Read a November 2013 report [PDF 776 KB] prepared by the KPMG member firm in the United Kingdom: Weekly Tax Matters (29 November 2013)

Also included in the report are discussions of the following topics:

  • Tax information sharing agreements with overseas territories
  • Scottish independence white paper
  • Proposed amendments to the Parent-Subsidiary Directive
  • HMRC guidance on manufactured payments and debt cap
  • Regulations - UK bond funds to pay gross distributions to non-UK investors
  • Dixons Retail CJEU Judgment - VAT due on fraudulent card transactions
  • High Court says 12-month garden leave clause is enforceable

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