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Spring Budget 2017

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Tax Journal's insight and analysis on Philip Hammond's first and last Spring Budget.

  • A to Z guide - All the key announcements.
  • The big picture - Actions of a 'less is more chancellor', examined by Chris Sanger (EY).
  • Economics view - Cautious chancellor delivers safety first Budget, writes John Hawksworth (PwC).
  • The measures affecting MNCs - Business as usual, for better and for worse, writes Sandy Bhogal (Mayer Brown).
  • Private client perspective - In a Budget where the big surprise was an NIC increase for the self-employed, for private clients, there has been no unexpected change of course, writes Rosamond McDowell (Payne Hicks Beach).
  • The impact on SMEs - Levelling the playing field figures prominently, writes Jon Fursdon (BKL).
  • Enforcement and compliance measures - Despite the usual trumpeting of measures to tackle avoidance, evasion and aggressive planning, this Budget contained only a handful of new enforcement announcements, writes Jason Collins (Pinsent Masons).

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