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ANALYSIS

Cutting edge analysis on tax issues.

A to Z guide to the key tax measures.
People like to put Budgets into nice, neat categories. Is it a spending or tax raising budget? Sometimes the answer is not entirely clear. But 11 March was not such a time. Based on the Red Book numbers, Budget 2020 was a spending budget to define...
This years Budget was delivered in the shadow of the mounting coronavirus crisis, with much of the chancellors speech devoted to the governments 30bn fiscal package aimed at boosting the economy in light of COVID-19. In a...
This weeks Budget was hotly anticipated, with many commentators expecting the government to refocus its attention on the domestic tax and spend agenda, having put Brexit to bed. The coronavirus outbreak has put a bit of a spanner...
After waiting nearly 18 months for a Budget, the newly appointed chancellors first outing proved to be one of the quietest for years in terms of tax changes for private clients. It was dominated by the imminent threat of COVID-19 coronavirus...
The first Budget of a new government is typically seen as an opportunity for it to set out a vision for both the country and the economy over its term of office. In the wake of Boris Johnsons emphatic general election victory in December 2019...

The Budget focuses on emergency measures on Covid-19 and long-term investment, writes John Hawksworth (PwC).

Is it to Grimsby or Guildford? At some point, the real chancellor will have to decide, writes political commentator Philip Stephens.
Card image Robert Gooding David Hammal Sharan Hayer
How are other member states implementing DAC 6? Robert Gooding, Sharan Hayer and David Hammal (PwC) report on some differences in local implementation.

The recent tribunal decision in Credit Suisse Securities provides important guidance on when notice of enquiry is and is not given, as Richard Jeens and Tom Windsor (Slaughter and May) explain.

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