This is the fourth edition of our tax newsletter. In this edition we look at:

• Autumn Budget 2017;
• staff entertainment and gifts;
• HMRC interest rate rise;
• HMRC’s Litigation and Settlement Strategy (LSS);
• Making Tax Digital (MTD) is going live for VAT in 2019;
• ultra low emission vehicles;
• Enhanced Capital Allowances (ECA);
• Business Investment Relief (BIR); and
• pension auto enrolment rate increase from April 2018.