Summer Budget 2015
Claire Hooper on changes to corporation tax and UK attractiveness
Claire Hooper, International Tax Partner at EY, on the announced reduction in the corporation tax rate, how this positons the UK amongst G20 countries, and the role of tax in influencing the location of global businesses.
EY's Chris Sanger assesses the Chancellor's first Conservative Budget
Chris Sanger, EY's Global Head of Tax Policy, considers George Osborne's ambitions for his first Conservative Budget including simplification, dividend taxation and his legacy on the taxation system.
EY's Nick Yassukovich on non-dom talent and UK attractiveness
Nick Yassukovich, Human Capital Partner at EY, on changes to nom-dom status and the possible unintended consequence of making it harder to attract top talent to the UK.
EY's Nick Yassukovich on employer pension provision
Nick Yassukovich, Human Capital Partner at EY, on pension provision challenges for employers with senior executives. He considers the added complexity brought by changes to the lifetime allowance plus unfunded retirement benefit schemes.
EY's Nick Yassukovich on the Budget's possible implications for employers
Nick Yassukovich, Human Capital Partner, on how measure that might impact employers. He considers travel and subsistence rules, the national minimum wage, pension and national insurance contributions, plus associated salary sacrifice implications
Richard Milnes on Budget implications for the banks
Richard Milnes, Financial Services Tax Partner at EY, considers the short and long term implications of measures announced for banks. The Chancellor has reduced the bank levy rate but introduced a new tax on the corporate profits of banks.
EY's Chris Sanger on large company cash call
Chris Sanger, EY's Global Head of Tax Policy, on changes to large business corporation tax payment times. By bringing the payment quarter forward by three months, the Chancellor will raise £7 billion in revenue.
EY's Chris Sanger on the Chancellor re-sculpting the UK’s tax system
Chris Sanger, EY’s Global Head of Tax Policy, on George Osborne’s changes to the UK tax system including dividend tax credits, reducing corporation tax rates, a new tax on banks, and restricting interest relief on buy-to-let investments.
EY's Chris Sanger on the Chancellor's cross-bench Budget
Chris Sanger, EY’s Global Head of Tax Policy, on measures in the Budget which might have drawn inspiration from other parties including the new tax on banks and bringing forward large company corporation tax payment times.
EY's Chris Sanger on the Budget's impact on large businesses
Chris Sanger, EY’s Global Head of Tax Policy, on measures impacting large businesses. Reduced corporation tax rates and increased annual investment allowances will be tempered by restriction of relief for goodwill and changes to the tax payment cycle – on balance, businesses will lose £0.5 billion over six years.
EY's Andy Bradford on insurance premium tax
Andy Bradford, Executive Director at EY, on the rise in insurance premium tax and the implication for families.
EY's David Kilshaw on inheritance, nom-dom and personal tax changes
David Kilshaw, EY's Head of Private Client Services, comments on UK inheritance tax and non-dom changes, and the Budget’s personal tax implications.
Jeff Soar on the likely impact of measures on the UK financial services industry
Jason Whyte on pensions freedoms and the secondary annuity market
Jason Whyte on the lifetime allowance for pensions and pensions inheritance
Mark Gregory on reshoring and UK manufacturing
Mark Gregory on the UK economy and business investment
EY's David Kilshaw on potential inheritance tax changes
EY's David Kilshaw on changes to entrepreneurs relief
EY's David Kilshaw on changes to self-assessment
Chris Sanger's analysis of the pre-election Budget
Chris Sanger, EY's Global Head of Tax Policy, on the introduction of the Diverted Profits Tax