Our chart this week compares the differences in the tax payable depending on legal form – an area ripe for reform in theory, but much more difficult in practice.

While formal insolvency numbers are lower now than they were pre-Covid, the statistics may be masking many businesses on the brink and many more whose business owners will question whether it’s worth carrying on as the year continues.

Duncan Baker MP gives an insight into how the government’s 10-point green industrial strategy is being applied as we look towards a green recovery after the pandemic.

This week’s chart examines how France inserted a layer of regional administration between the national government in Paris and the 96 departments in mainland France and Corsica.

It has been quite a year for local authorities as their finances, accounts and audit arrangements have all been put to the test.

26 November 2020: The Office for Budget Responsibility presented its latest economic and fiscal forecasts to accompany yesterday’s Spending Review. As expected, the forecasts were far from pretty.

25 November 2020: The long-awaited National Infrastructure Strategy and the government’s response to the National Infrastructure Assessment were finally published yesterday alongside the Spending Review.

24 November 2020: Major fiscal events can be confusing for those not familiar with the public finances – this brief explainer may help.

16 November 2020: Alison Ring, ICAEW’s director for public sector, has written to the Chief Secretary to the Treasury ahead of the Spending Review to stress the importance of investment in infrastructure, data and financial management.

17 September: European Commission President Ursula von der Leyen used her first set-piece ‘State of the European Union’ speech yesterday to outline her vision for the coming years and make several ambitious policy announcements. Susanna Di Feliciantonio, ICAEW Head of European Affairs, reviews the key points.

20 November 2020: The #icaewchartoftheweek takes a look at the Irish Government’s fiscal plans for 2021 and how it plans to tackle the twin headwinds of COVID and Brexit.

30 October 2020: The US federal government spent $3.1tn more than it received in the year to 30 September 2020, more than three times the $1.0tn deficit incurred in 2019.

Huge economic shock combined with unprecedented fiscal interventions are driving a global and UK fiscal crisis. ICAEW analyses the effect of coronavirus on public finances around the world and on the UK’s public finances in particular.

ICAEW welcomes the publication of the Whole of Government Accounts for 2018-19, the UK Government’s annual financial report for the year ended 31 March 2019.

On 18 July 2019, the Office for Budget Responsibility (OBR) published its second fiscal risks report. The fiscal risks report provides an analysis of the economic and policy risks facing the public finances, including a ‘fiscal stress test’, setting out how the fiscal numbers might react to a no-deal Brexit.

Our General Election 2019 Fiscal Insight analyses the manifesto proposals of the Conservatives, the Labour Party, the Liberal Democrats and the Green Party.

A response dated 5 June 2019 to a consultation published by HMT on 13 March 2019.

A collection of independent essays and an ICAEW/PwC call for EU reform.

Synopsis of the Global Financial Stability and Public Debt.

This survey provides a unique picture of the views of 10,000 Europeans on intergenerational fairness.