Tax Journal's 2023 Spring Budget coverage

Photograph: HM Treasury

The bare bones Budget

Having done his tax raising (stealthily) at the Autumn Statement, the chancellor’s Spring Budget was a bare bones affair, writes Chris Sanger (EY).

Spring Budget 2023 report

A detailed report by Tolley and LexisNexis®PSL Tax with additional practitioner comment.

Tax rates and allowances

Updated post-Budget for 2023/24

Business tax: some thoughtful tinkering

By Jemma Dick (Clifford Chance)

Private client: improving everything, everywhere, all at once?

By Dominic Lawrance (Charles Russell Speechlys)

Compliance and enforcement: a tougher approach

By Jason Collins (DLA Piper)

The impact on SMEs

By David Whiscombe (David Whiscombe LLP / BKL)

Corporation tax reform: finally, a reversal of the Lawson 1984 reforms

By Michael Devereux (Oxford University Centre for Business Taxation)

Employment incentives

By Claire Matthews (Taylor Wessing)

Capital allowances after the super-deduction

By Paul Farey (AECOM)

R&D reliefs

By Carrie Rutland (BDO)

Back to work?

By Kate Aitchison (RSM UK)

Energy taxes

By Jenny Doak (Weil, Gotshal & Manges)

Pension reforms

By Claire Trott (St. James’s Place Wealth Management)

CGT for separating spouses and civil partners

By Patrick Cannon (Cannon Chambers)

Economics view

By economist Duncan Weldon