The temperature has dropped, the leaves have fallen and people up and down the country are now wrapped up in their winter warmers. Nonetheless, Mr Osborne has delivered his final Autumn Statement for this Parliament on what is a decidedly wintery day.

Rebecca Fisher, partner in the private client group, highlights the headline changes including the 'Google tax' and radical changes to Stamp Duty Land Tax (SDLT).

Autumn Statement 2014 briefing.pdf