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Why now?

09 December 2014 / Mike Truman
Issue: 4481 / Categories: Comment & Analysis , autumn statement 2014 , Admin

Exciting headlines don’t necessary make good tax policy


  • Why was tax such a dominant feature of the autumn statement when it is meant to be about the country’s finances?
  • Were some measures chosen because there were no other major changes that could be made at this stage of the electoral cycle?
  • Changes to entrepreneurs’ relief and relief on goodwill reverse deliberate features of the previous system.
  • The implementation of changes to ISAs with little time for consultation may result in problems.

Unless George Osborne moves the Budget forward because of the election this will be the last of his major statements that I cover. I am pleased to report that my forecasting record over many years and many chancellors has remained intact.

If you want to know what is going to happen in any Budget or autumn statement read...

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