A tax overview of Spring Statement 2019, from Deloitte Head of Tax Policy has been saved
A tax overview of Spring Statement 2019, from Deloitte Head of Tax Policy
13 March 2019
Daniel Lyons, head of tax policy at Deloitte, comments on today’s Spring Statement:
“Clearly the Chancellor has other things on his mind than tax at the moment. The only substantive tax update in today’s Spring Statement is the draft legislation on the Structures and Buildings Allowance, announced in Budget 2018, which clarifies a number of issues on when the 2% per annum deduction is available.
“However, the coming months are going to see a flood of draft regulations, technical notes, consultations, calls for evidence and policy papers on a vast range of tax subjects from hybrid mismatch exemption to Child Trust Funds and from VAT simplification to the Digital Services Tax. More than enough to keep all of us tax geeks busy.”
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