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DUDE or DUD?
Key points
- Brexit will have a fundamental impact on tax policy and systems.
- Effect of increasing the higher rate threshold on National Insurance.
- Balancing the economic efficiency against the extent to which wealth distribution is required.
- Radical overhaul of stamp duty land tax would abolish and reduce rates.
- The effect of sin taxes should be considered along with the extent they change behaviour.
The recent Conservative party leadership contest was born out of Brexit. The battleground between the contenders has been backlit against the backdrop of Brexit. Tory party members voted to deliver the leader they thought best placed to negotiate Brexit. Boris Johnson has been emphatically elected to deliver Brexit. Predictably his legacy will be dictated by Brexit.
However despite this overhanging cloud of all things Brexit some of the most significant policy announcements drip fed over the course of this contest have been in the realm of tax – direct...
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