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TAX-RECEIPTS


The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
The public finances continue to outperform expectations, providing Philip Hammond with a strong platform ahead of his 13 March spring statement. But the risks have not gone away, as David Smith reports.

The budget deficit is down significantly this year and should come in below official projections despite global economic worries, David Smith writes.

Tax receipts have underperformed in recent years. If that changes, the public finances will start to look healthier. There is tentative evidence of such a change, as David Smith reports.

If the new government wants to raise tax receipts without raising rates, could changes to payment due dates provide the answer? Andrew Hubbard (Baker Tilly) explains.

A surge in revenue collected by HMRC’s affluent unit shows that the department is no longer focusing solely on the super-rich, according to a Pinsent Masons briefing

George Osborne’s Autumn Statement contained good and bad news on the deficit but the underlying message is that the public finances are still a long way from being fixed, David Smith reports

Income shifting by top rate taxpayers appears to have had a significant impact on the public finances, with the rate cut from 50% to 45% increasing income tax receipts, says David Smith

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