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
George Osborne’s Budget measures took attention away from the state of the public finances. There is a long way to go before they are back to health, David Smith writes
Jeanette Zaman and Zoe Andrews write that the recent changes to the partnerships tax rules highlight an increasing trend for loosely drafted, wide-reaching legislation that requires reliance on detailed guidance to identify its actual anti-avoidance targets
The Financial Times reported (30 March 2014) that the UK’s recovery is unusually light in revenues.
HMRC has published a summary of more than 840 responses received to its consultation Tackling marketed tax avoidance, which closed on 24 February 2014.
Daniel Lyons summarises the key VAT measures from the Budget.
For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.
Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions
Tony Beare looks at the Budget measures affecting multinational companies
John Hawksworth analyses the likely economic impact of the Budget