During the last few Budgets and Autumn Statements the government has made moves to prevent tax avoidance and evasion – and the latest fiscal event was no different.

Despite being perhaps the most significant change to the UK tax system in decades, Making Tax Digital (MTD) did not receive a single mention from the Chancellor in the Autumn Statement.

Small business users of the VAT Flat Rate Scheme who have low costs may see the rate they pay drastically increase under new changes.

The most significant announcement at last month’s Autumn Statement was possibly the announcement that this would be the last Autumn Statement.

Ahead of the 2016 Autumn Statement there were rumours that the Chancellor Philip Hammond might limit the perks offered to employees by their employers.