While some may be feeling a touch of Budget fatigue with the fourth fiscal event in 12 months, the chancellor showed no signs of flagging in an Autumn Statement that raised £20bn in extra tax revenues, gave some relief to small businesses, and delivered £12bn p.a. of public spending cuts as part of the 2015 Spending Review by the end of the Parliament.

At Tolley, we've been studying and analysing the changes, so that you don't need to lose any sleep – we've got it covered. We have been working throughout the afternoon and into the night to summarise not just what the changes are, but what they might mean for you and your clients

Our tax writers, editors and technical teams have been hard at work throughout the afternoon, evening and night preparing the summaries that you can access from here, the aim being to tell you not only what has changed and why it is important, but also what it means for you.

To help you with the detail on all of the Budget announcements our tax writers and editors have been prepared summaries of the Budget that tell you not only what has changed and why it is important, but also what it means for you

In the run up to the last Autumn Statement before the election, speculation was rife concerning the inevitable rabbit out of the hat. Mr Osborne saved this to the end of his speech with the announcement on the reform of stamp duty land tax on residential property

What a difference a year makes! The economic backdrop against which the chancellor delivered his budget had changed quite dramatically from last year and his mood was somewhat more buoyant than 12 months ago

his flowchart, taken from the Personal Tax module of TolleyGuidance, is a summary of the conditions for relief for material disposals of business assets and associated disposals and is useful to keep close to hand as an aide memoire.

This article written by Tolley provides you with up-to-date information on Year End Tax Planning to help you to do this

The guidance note provided looks at the statutory residence test and the two key factors that need to be considered when deciding whether, or to what extent, an individual is liable to tax in the UK.