With the former chancellor on record as saying he wanted to unveil a tax-cutting Budget, the outlook for Rishi Sunak’s first Budget is even more uncertain, as David Smith explains.
The chancellor spends the fiscal windfall on increased NHS spending, writes John Hawksworth (PwC).
Giorgia Maffini (Oxford University Centre for Business Taxation at Saïd Business School) reviews the coalition’s extensive reforms for making the UK attractive for foreign direct investment and mobile profits, and illustrates to what extent these have succeeded
The election is the big event this year, and the outcome is unpredictable. Arguments about tax will feature heavily in the campaign, as David Smith reports
Interest rates are not going up just yet, but the Bank of England is preparing the ground for the first move in many years, as David Smith reports
The cut in the top rate of income tax from 50% to 45% set up a tax avoidance opportunity. The numbers suggest plenty took advantage of it, David Smith reports
The budget deficit is coming down, but more slowly than hoped. The weakness of corporation tax receipts is a prime cause, as David Smith reports
John Hawksworth analyses the likely economic impact of the Budget
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