ANALYSIS

In a curiously comforting way, this was a good old fashioned Autumn Statement.

The Upper Tribunal has set a limit on what can be considered a ‘special legal regime’, writes Howard Watkinson (Devereux Chambers).

Case law on discovery has continued to evolve after the Supreme Court’s judgment in Tooth, as Helen Adams (BDO) explains.

Chancellor Jeremy Hunt delivered his Autumn Statement on 17 November 2022, setting out proposals to address a £55bn gap in the UK’s finances, with half of that amount being raised through increased taxation.

George Osborne in style but Gordon Brown in substance.

‘It’s like déjà vu all over again!'

Following a global trend and as widely predicted, the government has announced further ‘windfall’ taxes on the energy sector by increasing the rate of energy (oil and gas) profits levy (EPL) and introducing a new electricity generator levy (EGL).

To index or not to index, that was the question. 

The government sticks to its plans on the AIA limit, but there was no new help for decarbonisation costs and we're still waiting on capital allowances reform.