Basic income tax threshold to be raised by £235 more than previously announced next year, to £9,440

Threshold for 40% rate of income tax to rise by 1% in 2014 and 2015, from £41,450 to £41,865 and then £42,285

Main rate of corporation tax to be cut by extra 1% to 21% from April 2014

Increase in Annual Investment Allowance from £25,000 to £250,000.

Temporary doubling of small business rate relief scheme to be extended by further year to April 2014

Inheritance tax threshold to be increased by 1% next year

Bank levy rate to be increased to 0.130% next year.

£5bn over six years expected from treaty with Switzerland to deal with undisclosed bank accounts

HM Revenue and Customs budget will not be cut

ISA contribution limit to be raised to £11,520 from next April

Prosecutions for tax evasions up 80% – with anti-abuse rule to come in next year

No new tax on property value

No net rise in taxes in Autumn Statement