BUDGET

The chancellor attempts to KIC-start investment in the high-tech sector.

Sue Laing

The Budget was a low-key affair for private clients, perhaps the quietest for over a decade.

Philip Hammond is under pressure to announce a significant increase in spending in his 22 November Budget. He will seek to ensure that any rise is matched by additional revenues, as David Smith reports.

Donna Huggard, Stephen Barnfield, Mark Groom, Patricia Mock

Patricia Mock, Mark Groom, Stephen Barnfield and Donna Huggard (Deloitte) summarise the main tax changes that come into effect in April.

Tim Sarson

Tim Sarson (KPMG) reviews the latest developments in the international tax world.

Nick Skerrett

Nick Skerrett (Simmons & Simmons) comments on a largely overlooked VAT development coming out of last week’s Budget, concerning the restriction on attributing input VAT to overseas branches.

David Smith Economics expert

George Osborne’s March Budget could be his last. To prevent it being so, the chancellor has to ensure that it gives the Conservatives a political lift, as David Smith reports.

Chris Morgan

Chris Morgan reviews recent developments in the international arena, including: the cross-border group relief infringement proceedings which the EC has brought against the UK; the amendment to the Parent-Subsidiary Directive; the 2014 Budget in India; corporate tax changes in Japan; and updates from Poland and Sweden on proposed CFC rules and corporate tax reform respectively