It’s easy to take something for granted once it has become part of the furniture. Take the Enterprise Investment Scheme (EIS). Introduced in 1994, the scheme was intended to encourage equity investment in small companies. As the Government minister in charge back then, Michael Portillo...
There was a time when the start of Spring was heralded by the Chancellor’s Budget, a major political and economic event. These days the Chancellor offers two Budget statements - one in Autumn and the other in Spring, with the former containing all the major...
In terms of taxation, the first few months of any given year are a time to look forward and backwards. For those completing a self-assessment form ahead of the January 31 deadline, all thoughts are on the previous tax year. With that job done, dusted...
Chancellor Philip Hammond’s November Budget statement was never going to be a barnstorming collection of radical tax changes or seismic policy shifts. While the UK economy continues to grow, the 1.4% projected by the Office for Budget responsibility for this year is well below the...
Barring any unforeseen political mishap, Chancellor of the Exchequer Philip Hammond will present his latest Autumn Statement to the Commons on November 22, 2017. With the party conference season behind him and the Brexit negotiations in full swing he will have the task of summing...
As this year's general election campaigning has illustrated, taxation is a subject that seldom strays far from the centre of national political debate. On the surface at least, the traditional wrangling between left and right continues to revolve around the headline levels at which corporate and...