Full Expensing Permanent?

Full Expensing Permanent?

Craig Simpson, Tax Partner at Bates Weston, considers the announcement that full expensing will be permanent, made in the Chancellor’s Autumn statement. What does permanent actually mean?

Fiscal drag and the NI reduction

Fiscal drag and the NI reduction

Craig Simpson explains the concept of fiscal drag and its impact on the apparent tax reduction caused by the changes in National Insurance announced at the Autumn Statement 2023

Autumn Statement 2023

Autumn Statement 2023

The headlines from the Autumn Statement 2023 and a more detailed summary. Covers National Insurance, Capital allowances, Business rates and R & D.