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The Chancellor has presented the Autumn Statement to Parliament – here’s a summary of what was announced.

• Updated: 3 December 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

The Chief Secretary to the Treasury on the Oil and Gas fiscal review.

• Updated: 8 December 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

Government publishes draft tax legislation to implement Budget and Autumn Statement 2014 policies

• Updated: 10 December 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

This guidance note provides further details of the changes that are being made and how they will affect purchases from 4 December 2014.

• Updated: 18 December 2014

Finance Bill 2015 supporting documents.

• Updated: 24 March 2015

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

This draft legislation is about restricting the proportion of banks’ annual taxable profit that can be offset by carried forward losses to 50%.

• Updated: 3 December 2014

The Prime Minister's Official Spokesperson answered questions about the Autumn Statement and the London Conference on Afghanistan.

• Updated: 4 December 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

This is a statutory document that sets out the government’s approach to fiscal policy and management of the public finances. The Autumn Statement 2014 update introduces revisions to the fiscal framework.

• Updated: 15 December 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

This overview summarises the main announcements made by the Chancellor which affect HM Revenue and Customs customers.

• Updated: 3 December 2014

This Tax Information and Impact Note is about a new high pressure high temperature (HPHT) cluster area allowance.

• Updated: 3 December 2014