THE CHANCELLOR will give his autumn statement on 5 December, it has been confirmed.
It comes a week later than last year, and although it is not a Budget, significant announcements are not uncommon, with various consultations due to conclude by the time of the statement.
PwC tax partner Alex Henderson said: “Given the fiscal situation, we’re unlikely to see any big Christmas giveaways.
“The Finance Bill due early December, so people are going to be watching what the chancellor says closely. We hope the chancellor will return to themes we’ve seen before, such as making the UK an attractive place to do business and simplifying the tax system.”
Legislation on the NICs changes to be brought forward in the autumn following publication of 'the full effects of the changes to Class 2 and Class 4' in the summer
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