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IN THIS ISSUE:
FEATURES
The Autumn Statement - an overview
ACCA SAYS
Autumn Statement 2013: comment from ACCA’s experts
FOR YOUR PRACTICE
Have you made your CPD declaration?
TECHNICAL MATTERS
Business support and access to finance
Capital taxes
Anti-avoidance measures
Income tax, national insurance pensions and tax credits
VAT and indirect taxes
Few changes to corporation tax
Search Previous Issues
FEATURES

The Autumn Statement - an overview
This special issue of In Practice provides an overview of the key announcements in yesterday's Autumn Statement which will have the biggest impact on your clients and your practice.

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ACCA SAYS

Autumn Statement 2013: comment from ACCA’s experts
Analysis of the Autumn Statement from ACCA’s experts.

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FOR YOUR PRACTICE

Have you made your CPD declaration?
Your annual CPD declaration for 2013 is due for submission to ACCA by 1 January 2014.



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TECHNICAL MATTERS

Business support and access to finance
The Autumn Statement acknowledges that, while credit conditions are improving, SMEs face longer term challenges in securing access to finance.

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Capital taxes
The Autumn Statement gave us a flavour of what to expect when the legislation is published on 10 December. Here’s a summary.

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Anti-avoidance measures
The Chancellor announced further measures from the government to clamp down on tax avoidance and aggressive tax planning.

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Income tax, national insurance pensions and tax credits
A snapshot of changes announced to personal taxes.

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VAT and indirect taxes
An overview of changes to common VAT and indirect taxes.

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Few changes to corporation tax
The Autumn Statement contained few changes to corporation tax as the Chancellor’s message centred on the long term economic plan in order to reduce the deficit.

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