Most of the major announcements at the Autumn Statement followed consultations HMRC had conducted over the summer. However, it provided a few twists that surprised both tax professionals and the public.
We hadn't seen any changes in capital gains tax (CGT) for UK residents for some time until the announcement. Although there had been calls for the higher earners' rate to increase and for measures to discourage buy-to-let landlords, the actual change that occurred was unexpected.