{"id":1079,"date":"2014-12-03T19:54:34","date_gmt":"2014-12-03T19:54:34","guid":{"rendered":"http:\/\/jsrcharteredaccountants.com\/?p=1079"},"modified":"2019-02-02T16:44:31","modified_gmt":"2019-02-02T16:44:31","slug":"autumn-statement-3-december-2014","status":"publish","type":"post","link":"https:\/\/jsrcharteredaccountants.com\/autumn-statement-3-december-2014","title":{"rendered":"Autumn Statement 3 December 2014"},"content":{"rendered":"<h1><\/h1>\n<div class=\"irc_mutc\"><\/div>\n<div class=\"irc_mutc\"><\/div>\n<h1><\/h1>\n<h1>Key Points<\/h1>\n<h2><\/h2>\n<p>&nbsp;<\/p>\n<h2>Personal taxes<\/h2>\n<ul>\n<li>Tax free allowance raised to <strong>\u00a310,600<\/strong> next year.<\/li>\n<li>Higher rate tax band raised to \u00a342,385.<\/li>\n<li>When someone dies, their husband or wife will be able to inherit their ISA tax free.<\/li>\n<li>The inheritance tax exemption will cover aid workers who lose their lives dealing with humanitarian emergencies.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Corporate taxes<\/h2>\n<ul>\n<li>A <strong>25pc tax on profits from activity in the UK<\/strong> for companies that shift profits offshore will raise \u00a31bn over the next five years.<\/li>\n<li><strong>Business rates<\/strong> to be reviewed.<\/li>\n<li>Tax relief for small and medium-sized businesses doubled, and a \u00a345m package of support for exporters.<\/li>\n<li>Tax credit for children&#8217;s TV producers<\/li>\n<li>No employer national insurance on apprentices<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Property<\/h2>\n<p>Stamp Duty reformed to become more progressive, introduces marginal tax rates. Changes come into force from tonight.<\/p>\n<ul>\n<li>Up to \u00a3125,000 &#8211; no tax<br \/>\nUp to \u00a3250,000 &#8211; 2pc<br \/>\nUp to \u00a3925,000 &#8211; 5pc<br \/>\nUp to \u00a31.5m &#8211; 10pc<br \/>\nAbove that &#8211; 12pc<\/li>\n<\/ul>\n<p>Stamp duty cut for <strong>98pc of homebuyers<\/strong> who pay it, you pay more if you buy anything above <strong>\u00a3937,000<\/strong>.<\/p>\n<h2><\/h2>\n<p>&nbsp;<\/p>\n<h2>Health<\/h2>\n<ul>\n<li>Confirmed <strong>\u00a32bn<\/strong> a year extra spending on NHS<\/li>\n<li>Extending \u00a32,000 employment allowance to carers<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Travel<\/h2>\n<ul>\n<li>Fuel duty frozen again<\/li>\n<li>Air passenger duty for children under 12 abolished from next year, and for children under 16 the year after<\/li>\n<\/ul>\n<h2><\/h2>\n<h2>Bank fines<\/h2>\n<ul>\n<li>\u00a31.2bn of forex bank fines for GP services<\/li>\n<li>Libor fines go to emergency services, Gurkhas, \u00a310m for veterans with hearing problems, new helicopters and VAT refunds for search and rescue<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Education<\/h2>\n<ul>\n<li>\u00a310,000 student loans for postgraduate students doing masters degrees<\/li>\n<\/ul>\n<h2><\/h2>\n<p>&nbsp;<\/p>\n<h2>Devolution<\/h2>\n<ul>\n<li>Northern Ireland to set corporation tax<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Key Points &nbsp; Personal taxes Tax free allowance raised to \u00a310,600 next year. Higher rate tax band raised to \u00a342,385. When someone dies, their husband or wife will be able to inherit their ISA tax free. The inheritance tax exemption will cover aid workers who lose their lives dealing with humanitarian emergencies. &nbsp; Corporate taxes &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/jsrcharteredaccountants.com\/autumn-statement-3-december-2014\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Autumn Statement 3 December 2014&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17,64,59,62,26],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Autumn Statement 3 December 2014 - JSR Chartered Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jsrcharteredaccountants.com\/autumn-statement-3-december-2014\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Autumn Statement 3 December 2014 - JSR Chartered Accountants\" \/>\n<meta property=\"og:description\" content=\"Key Points &nbsp; Personal taxes Tax free allowance raised to \u00a310,600 next year. Higher rate tax band raised to \u00a342,385. When someone dies, their husband or wife will be able to inherit their ISA tax free. 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