HMRC introduces new measures to tackle tax avoidance
Statement brings 'clarity' to the current situation
Experts views on today's changes
But govt 'will continue to monitor their use'
Govt also reviewing business rates
Six-month delays 'disappointing' for an ageing population, critics argue
Increase comes in from April 2016
Chancellor gives pensioners near 3% pay rise
Advisers are unhappy about the taper plans