BUDGET

Alan Barr

Isobel d’Inverno and Alan Barr (Brodies) report on Scotland’s latest Budget, which introduces a new ‘advanced’ rate of income tax.

Chris Sanger

Exactly what sort of an event was this, asks Chris Sanger (EY).

John Hawksworth

John Hawksworth takes a look at the economy and the public finances.

David Smith Economics expert

A significant improvement in the public finances has eased the pressure on Philip Hammond to come up with tax hikes in his November budget, David Smith reports.

David Smith Economics expert

An improvement in the public finances will set the tone for the first Spring Statement from the chancellor on 13 March. But it is still likely to be a stripped-down exercise, writes David Smith.

A guide to the key tax announcements.

Chris Sanger

The Budget was less about setting grand visions and more about addressing the particular challenges of today.

John Hawksworth

The chancellor walks a narrow tightrope between fiscal prudence and easing austerity.

Sandy Bhogal

A number of positive measures were announced which will be of great interest to MNCs, as well as arguably the most significant change to the taxation of property since the introduction of SDLT in 2003.