The Autumn Statement announced changes to the Stamp Duty Land Tax rules for Residential property. We also remind employers to check they have claimed the Employment Allowance, worth up to £2,000 in reduced employer National Insurance contributions (NICs) and explain the changes to employers NICs for under 21s which take effect from April this year and changes for NICs for apprentices which take effect from April 2016. With many owner managers choosing to operate their businesses through a company we look at the recent changes in the rules which restrict some relief’s available on goodwill. Improvements are being made to the operation of the Construction Industry Scheme (CIS) following a period of consultation.. Existing pensioners and those who reach State Pension age before 6 April 2016 will have the opportunity to purchase up to a maximum of £25 per week extra State Pension. We also review the rules on repairs and renewals including some examples as illustrations. Please contact us if you have any questions regarding any of the articles we have included in our newsletter or if you would like further information on a topic we haven’t covered. Your views are always important to us and we would welcome your feedback.