TAX POLICY

Philip Hammond took advantage of an improvement in the public finances to avoid tax hikes in the Budget. Should he have raised taxes anyway, David Smith asks.

Chris Sanger

Chris Sanger (EY) provides an overview of the Autumn Budget.

John Hawksworth

The chancellor spends the fiscal windfall on increased NHS spending, writes John Hawksworth (PwC).

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) considers the interaction of our laws with Europe since 1973 and looks to what the future might hold.

Jason Collins

Penny Simmons

Are some corporates being too complacent and where might their current efforts be deficient, asks Jason Collins and Penny Simmons (Pinsent Masons).

David Smith Economics expert

A significant improvement in the public finances has eased the pressure on Philip Hammond to come up with tax hikes in his November budget, David Smith reports.

Sarah Squires

Sarah Squires (Old Square Tax Chambers) reports on a Tax Journal event where the OTS shared its mission to make it easier to compute and pay tax.

Philip Stephens

Political commentator Philip Stephens reports recent developments in the House of Commons.

Andrew Hubbard

A number of recent tribunal decisions have added to our understanding of how this important part of the tax system works, writes Andrew Hubbard (LexisNexis).

The government has published draft provisions to be included in Finance Bill 2019 (formally the Finance (No. 3) Bill 2017–19, but also known as Finance Bill 2018/19), together with accompanying explanatory notes, and a number of consultation responses. This report reviews the key tax provisions.

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