Practical Law has published expert commentary on the 2016 Autumn Statement. Leading tax experts gave us their views about the extension of corporation tax to non-resident companies, penalties for enablers of tax avoidance, reform of interest deductibility, modernisation of the substantial shareholding exemption, abolition of tax reliefs associated with employee shareholder status, the insurance premium tax rate hike and the R&D investment fund.
We have also published an analysis of the key business tax announcements and a series of tailored updates that highlight the implications of the Autumn Statement for specific practice areas and industry sectors, including construction, financial services, property and telecoms.
Practical Law Kristy Cooper
