Autumn Statement

A few highlights from today's Autumn Statement:

• 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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