Tax professional Tom Moore has more than 33 years’ experience advising entrepreneurs and their businesses. Here he assesses the impact of the Spring Budget 2023...
The Budget delivered by chancellor Jeremy Hunt on Wednesday felt, in some ways, like a return to normality for those of us used to commenting on these matters. In comparison to the infamous Kwarteng mini-Budget and Hunt's first (emergency) Budget that inevitably followed, Wednesday's pronouncements might have seemed prosaic. Nevertheless, the speech was noteworthy in its own ways. We will return to that thought, but first, what proposed direct tax changes did the Budget contain? Amid the usual slurry of esoteric technical changes, there were some announcements that will attract attent...
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