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Budget 2011: policy

Chris Sanger reviews the Budget 2011 Tax Proposals

Given all the discussion about consultation frameworks and engaging with taxpayers it might be tempting to conclude that the time when the Budget was a source of interest has passed us by. However the events of last week showed that Budget surprises aren’t yet a thing of the past and so should remain an important fixture in the calendar for taxpayers.

Competitiveness but not as we knew it

The 2011 Budget speech could signify a turning point for the UK. In the omission of one word from the speech the Chancellor has changed the focus of tax policy for the UK for this Parliament.

I’m referring to the Chancellor’s new commitment to competitiveness. Many will remember the government’s mantra on giving the UK ‘the most competitive corporate tax system in the G20’. When it was first introduced ...

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