The Chancellor will make his Autumn Statement on Wednesday 25 November 2015, and will also publish an Office for Budget Responsibility forecast and Spending Review.
It is expected that draft legislation, with explanatory notes will also be published on on such key measures (for SME and rental property owners) such as:
- the new dividend tax,
- restricting tax relief on buy-to-let interest
- replacing the Wear and Tear Allowance
See Small Companies Tax: what's new? for details of further measures now subject to review and consultation.
