Tax / Budget 2017: reverse charge to curb construction industry VAT fraud

The Chancellor included an early warning in the Budget of the government’s plans to tackle VAT fraud in the construction industry, by introducing a domestic ‘reverse charge’ VAT scheme for construction services

Tax / Budget 2017: offshore investigation time limits extended

The government has outlined plans in the Budget to increase the time limits for assessing all offshore case of potential tax avoidance to at least 12 years where non-compliant behaviour is involved, with a consultation on this in spring 2018

Tax / Budget 2017: rather more than first meets the eye

Mark Cawthron LLB CTA assesses the first autumn Budget in 20 years, outlining the key measures and stressing that a far from radical Budget actually disguised a number of significant tax measures 

Tax / Autumn Budget 2017 Insight Report - FREE download

Written by our expert team of tax authors, the Croner-i (formerly CCH) 2017 Autumn Budget Insight Report delivers expert opinion and commentary on the latest major tax changes 

Tax / Budget 2017: avoidance and evasion priorities for government

Meg Wilson CTA, specialist tax writer at Croner-i, unpicks the key avoidance and evasion measures announced in the Budget including disguised remuneration, abuse of the NICs employment allowance and related party schemes involving intangibles

Tax / Budget 2017: what’s new in property taxes

Croner-i tax experts review the key property tax measures announced in the autumn Budget from CGT on non-residents’ gains to ATED rises and stamp duty abolition for first-time buyers purchasing properties valued under £300,000

Tax / Budget 2017: capital gains tax - key measures

Stephen Relf CTA FCA reviews the Budget announcements affecting capital gains tax and business-related CGT increases, including changes to depreciatory transactions and freezing the capital gains indexation allowance at CPI

Tax / Budget 2017: employment tax at a glance

Julie Clift CTA reviews the key changes to employment tax in the autumn Budget from company car tax changes to plans to widen the reach of IR35 legislation to the private sector and measures to tackle disguised remuneration

Tax / Dodwell: the iceberg Budget

There was little in the way of substantive announcements in the Budget and many with an arguably small impact on Exchequer but significant changes lurk beneath the surface, warns Bill Dodwell, head of tax policy at Deloitte

Tax / Budget 2017: Gift Aid donor benefit thresholds simplified

After a review of the Gift Aid donor benefit rules, the government announced plans in the Budget to simplify the rules for charities using donor tax relief and realign existing thresholds to a simpler two-tier system

Tax / Budget 2017: VAT threshold frozen until 2020

The VAT threshold has been frozen at £85,000 for the next two years to give the government time to review the current system and consider proposals for reform

Tax / Budget 2017: ATED rates set to rise in line with inflation

The annual chargeable amounts for the annual tax on enveloped dwellings (ATED) for properties over £500,000 held in companies will be increase by 3% 

Tax / Budget 2017: additional HMRC funding to net extra £2bn

Additional resources allocated to HMRC to combat tax avoidance and evasion are expected to generate an extra £2bn according to the Budget 2017’s costings, reports Calum Fuller

Tax / Budget 2017: CGT indexation allowance to be frozen at Dec 2017 RPI

In a surprise move, the Chancellor has announced plans to freeze the capital gains indexation allowance and set it in line with Retail Price Index (RPI) fixed as of December 2017 and it will not be reviewed monthly as the current practice

Tax / Budget 2017: tax breaks to boost oil and gas investment

Oil and gas companies to will be able to transfer tax histories under plans announced included in the Budget by the Chancellor