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Also tax avoiders will not be able to claim as a defence against penalties that relying on non-independent tax advice is taking reasonable care.

So this Autumn Statement commits significant additional funding to help keep Britain moving now, and to invest in the transport networks and vehicles of the future.

The move to a single fiscal event will be made after the spring Budget in 2017. There will be a second Budget before the end of 2017 to switch to the new timetable, which will then be followed in future years.

Our joint futures are underpinned by our research and development partnership. The UK India research relationship has never been so strong, rising from £1 million in 2009 to over £200 million today, and is growing exponentially. UK and Indian universities are doing more research together than they have ever done before with partner Institutions. New catapult centres and Knowledge transfer networks are bringing together top universities and private sector Institutions to achieve high-value real-world innovation. At the heart of that sits the Newton Bhabha Fund which brings together the UK and Indian scientific research and innovation sectors to find joint solutions to global challenges. The Newton Bhabha Fund is worth £10 million this year and will expand up to £104 million by 2021.

Letting agents will no longer be able to charge renters fees, for example when they sign a new tenancy agreement. This will stop tenants being hit with fees averaging £223 per tenancy.