Your guide to the key tax measures, with views from tax professionals including Chris Sanger (tax policy); James Bullock (contentious tax); Tony Beare (MNCs); Peter Rayney (SMEs); and Peter Vaines (private client). John Hawksworth provides an economist’s perspective.
A ‘gift’ to the government could create a two-tier tax system, says CIOT president
'Corporation tax is not a voluntary tax and Parliament sets out the rules and rates for businesses to follow,' says HMRC
‘A brave and determined investigation’
'A fascinating and innovative development aimed at “changing behaviours”'
‘Sufficient checks and balances are not yet in place,’ says head of tax at Berwin Leighton Paisner
‘Loopholes are being closed with immediate effect,’ the chancellor announced
Small profits rate is unchanged at 20%
Treasury committee set to begin its own inquiry into Britain’s tax system
Carry forward of trade losses is a well-established feature of tax law