The chancellor omitted to mention the majority of the new measures that the government has proposed for the 2016 Finance Bill when he presented his Autumn Statement last Wednesday. In this guide we fill in the details for SME owners and tax advisers.

The chancellor gave his Autumn Statement on 25 November 2015 together with his spending review. This is our summary of tax-related issues in his speech. 

The 'Help to Buy ISA' was launched on 1 December 2015. It was a new account aimed at helping first-time buyers to save up for the deposit on their home. It closed to new applicants in 2019.

In Skatteverket v David Hedqvist (C-264/14) [2015], the CJEU has decided that bitcoin exchange services are exempt from VAT.

In Peter Silvester v HMRC [2015] TC04682 a farmer was denied sideways loss relief, despite changing his business model. HMRC was entitled to make a discovery assessment on losses, even though losses were reported every year.