• Type: Publication series
  • Date: 12/6/2013

United Kingdom – Autumn Statement with Tax Proposals and Announcements Presented 

KPMG LLP in the United Kingdom reports on the Chancellor of the Exchequer’s Autumn Statement, announced on December 5, 2013, which puts forwards the government’s proposals for policy and which may be embodied in the upcoming draft Finance Bill and Budget. The measures covered in this newsletter include: adjustments to the income tax, National Insurance contribution, and capital gains taxation thresholds; modifications to related allowances; accelerating the rise in retirement age; further clamping down on tax avoidance (e.g., through dual contracts, use of employment intermediaries, etc.); plans for changes to capital gains for nonresidents disposing of U.K. property; and alterations to the tax regime for Share incentive Plans (SIPs); amongst other measures.


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