We recently gave you a summary of the key tax issues announced in the Autumn Statement on 5 December. We promised to provide you with an update if there were any significant changes announced on 11 December when much of the draft legislation for the Finance Bill 2013 was issued for consultation.

Once again, HM Treasury did not disappoint! Well over 1,000 pages of draft legislation and explanatory notes hit the Treasury website. Much of this is very heavy technical material but from within it we have distilled some key issues which update the items covered in the earlier summary.

Please click here for our summary http://birchcooper.co.uk/wp-content/uploads/4/files/2012/12/update/index.htm

As always, if you have any queries, re the above, please do not hesitate to get in touch.