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Budget 2013

CCH’s Tax experts and industry leaders have provided detailed commentary and insight into the key areas of this year’s budget.

Budget for an ‘aspiration nation’

The central mantra of George Osborne’s fourth budget was a vow to “tackle the economy’s problems head on” while helping “those who want to work hard and get on”.

Commentary & Insight

Personal Tax

Stephen Relf, Senior CCH Tax Writer, and Anita Monteith, Technical Manager, ICAEW Tax Faculty, comment on the New Childcare Scheme from Autumn 2015.

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Gerallt Jones, Partner and Head of Corporate and Banking Division at Hugh James, comments on Enterprise Management Incentives (EMI).

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Meg Wilson, CCH Tax Writer, comments on Company Car Tax and Car and van fuel benefit charge.

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Corporate and Business Taxes

Bill Dodwell, Head of Tax Policy at Deloitte, comments on Corporation Tax Rate Reduction.

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Stephen Relf and Bill Dodwell comment on R&D tax credits reform: Above the line.

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Meg Wilson, Bill Dodwell, and Francesca Lagerberg, Partner and Head of Tax at Grant Thornton, comment on National Insurance: £2,000 employment allowance.

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Mark Cawthron, CCH Tax Writer, and Nathan Hall, Investment Management Tax Partner at KPMG, comment on Stamp Duty Reserve Tax - Abolition of Schedule 19.

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Stephen Relf, and Katharine Arthur, Tax Partner at MHA MacIntyre Hudson, comment on Seed enterprise investment scheme (SEIS): reinvestment relief.

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Property Tax

Legal expert Alastair Collett, private wealth partner at law firm Bircham Dyson Bell, comments on Annual tax on enveloped dwellings.

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Mark Cawthron, comments on CGT: extension to certain non-natural persons disposing of UK residential property valued at over £2m.

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Indirect Tax

Stanley Dencher, CCH Tax Writer, and Phil Harrold, Automotive Partner at PwC, comment on Fuel duty.

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Anti-Avoidance

Mark Cawthron, Derek Scott, Director in KPMG’s Tax Investigations Practice, and Paul Belsman, National Head of Tax at RSM Tenon, comment on Tax Agreements with Isle of Man, Jersey and Guernsey.

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Stephen Relf, Francesca Lagerberg, and Frédéric Donnedieu de Vabres, Chairman of Taxand, comment on General anti-abuse rule (GAAR).

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Stephen Relf and Paul Belsman, National Head of Tax at RSM Tenon, comment on High-risk promoters.

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Meg Wilson and Damian Bloom, Private Client Partner at City law firm Berwin Leighton Paisner, comment on Inheritance tax: limiting the deduction for liabilities.

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Meg Wilson and Mary Monfries, Head of Tax Policy at PwC, comment on Offshore employment intermediaries.

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Tax Administration

Stanley Dencher and Alistair Kendrick, Tax Director, MHA MacIntyre Hudson, comment on Coding out.

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