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Budget 2014: four by four


Each Taxation writer provides a tetrad of analyses of the chancellor’s announcements

The eagle-eyed and trainspott-ish may have noticed this week’s magazine is a collector’s edition. Not because of the wisdom it contains – that is true of every week – but because of the issue number.

This is the 4 444th edition since Taxation’s arrival in 1927.

So the four members of the editorial team have each written on four aspects of four common Budget themes explaining what is irritatingly George Osborne’s fifth Budget in his four-year stint as chancellor.


Personal allowance

Tax is about numbers and the chancellor spouted a lot of them. Four of the ones that set limits and thresholds are going to be significant for taxpayers and their advisers.

Two key ones are the personal allowance and the higher-rate threshold. The days are long gone when the listening public waited with bated breath to hear what these...

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