A few highlights from today's Autumn Statement:
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- Capital gains tax to be paid on gains by non residents selling residential property in the UK
- Employers NIC's are to be scrapped on 1.5 million jobs for young people
- Personal allowance to rise to £10,000 from April 2014
- Married couples and civil partners tax break proposed to start in April 2015, this enables people to transfer £1,000 of their income tax allowance to their partners
- Business rates to be capped at 2%
- Businesses moving into vacant premises will have their business rates cut by 50%
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