In a change to the long established budget timetable the Chancellor delivered the first Autumn Budget for 20 years. We have prepared this summary to outline the issues that are most likely to be of interest to you. You will also find informative comments to help you assess the likely effect that the proposed changes may have on you personally and their significance.

In addition there is a brief reminder of the most significant changes on page one and a summary of the proposed tax rates and allowances for 2018/19, at the back of the booklet.

The Government reserves the right to make changes to fiscal policy at the Spring Statement if the economic circumstances require it. These changes could include amendments to tax rates and allowances. The Spring Statement will take place in March 2018 and we will update you on that announcement.

If you have a question concerning any of the issues covered in this summary, or would like advice on the best possible course of action in a particular area, please contact contactus@shawgibbs.com

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