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The Autumn Statement of the UK Chancellor of the Exchequer, presented to Parliament on 5 December 2012, was delivered with attention to three main themes: protecting the UK economy, growth and fairness. Within the overall strategy of combining deficit reduction with stimulating economic recovery, the UK taxation features of the Autumn Statement make interesting reading. The taxation provisions outlined in the Autumn Statement can be divided into those focused on “growth” and those which are more concerned with “fairness”. At a time when short-term economic forecasts have been downgraded by the Office for Budget Responsibility and the Government’s austerity programme has been extended until 2018, it is perhaps unsurprising that the taxation provisions relating to “fairness” (or, in other words, ensuring that tax evasion and tax avoidance is firmly counteracted) feature more than tax-stimulus measures to propel growth