On 5 December 2013, the Chancellor of the Exchequer presented the Autumn Statement to Parliament. Following the Autumn Statement, background documents were published which contained details of proposed tax measures, some of which were not announced in the Autumn Statement. The main personal taxation measures, whether from the Autumn Statement itself or from the background documents, are set out below. Except otherwise stated, all measures take effect from 2014-15 (i.e. from 6 April 2014). Income tax It was reiterated that the personal allowance for taxpayers who were born after 5 April 1948 will be increased to GBP 10,000. This measure...