Chris Sanger (EY) provides an overview of the Autumn Budget.
The chancellor spends the fiscal windfall on increased NHS spending, writes John Hawksworth (PwC).
Something to offend everyone? Sandy Bhogal (Gibson, Dunn & Crutcher) investigates.
Highlights include tweaks to entrepreneurs’ relief, a new and unexpected ‘structures and buildings allowance’, and the extension of ‘off payroll working’ rules, albeit with some welcome modifications. David Whiscombe (BKL) reports.
There were thankfully few measures extending HMRC’s powers, but plenty targeting avoidance and ‘unfair outcomes’ – and no shame about imposing new types of tax on non-UK companies such as the DST and income tax on offshore receipts from intangible assets. Jason Collins (Pinsent Masons) reports.
This is a cautiously optimistic Budget which avoids anything too controversial, but leaves some wiggle room for future tax increases, writes Lynne Rowland (Kingston Smith).
A to Z guide to the key tax measures.