IN BRIEF

‘Sufficient’ is not the same as ‘substantial’.

The Supreme Court has given HMRC maximum leeway.

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.

The Treasury expects a healthy rate of return for its investment in tackling fraud and non-compliance by wealthy individuals.

Not quite as bad as I thought!

A long stamp duty holiday, no online sales tax and some relief for business rates.