Tax Faculty analysis of Autumn Budget 2021
ICAEW's Tax Faculty provides a comprehensive summary of the announcements on tax and related matters in the Budget on 27 October.
Budgets and legislation
Find information and Tax Faculty analysis on the latest UK Budget and finance legislation, as well as details of historic announcements, Finance Bills and Acts.
Need to know
In this section
Finance Bills and Acts
Finance (No. 2) Act 2023
ICAEW representations and responses to draft legislation, along with TIINS, explanatory notes and external commentary on the Bill and Act.
Finance Act 2023
ICAEW representations and responses to draft legislation, along with TIINS, explanatory notes and external commentary on the Bill and Act.
Finance Act 2022
ICAEW representations and responses to draft legislation, along with TIINS, explanatory notes and external commentary on the Bill and Act.
Finance Act 2021
ICAEW representations and responses to draft legislation, along with TIINS, explanatory notes and external commentary on the Bill and Act.
Previous Budget analysis
Tax Faculty analysis of Spring Budget 2021
ICAEW's Tax Faculty provides a summary of the announcements on tax and related matters in the 2021 Budget on 3 March, covering: business tax, COVID support, duties, employment taxes, environment taxes, international taxes, MTD, personal tax, property tax, tax compliance and VAT.
TAXguide: 06/20 Spring Budget 2020
Rishi Sunak delivered his first Budget of 2020 on 11 March. The Tax Faculty provides its summary of all the key tax announcements in this TAXguide.
Tax Faculty analysis of UK Budgets
ICAEW's Tax Faculty provides a summary of all of new tax-related announcements made by the Chancellor of the Exchequer in ever UK's Budget. Here you can access their analysis of the most recent Budget, as well as previous announcements.
TAXguide 06/17: Budget Analysis
Read the Tax Faculty’s comprehensive summary of the Spring Budget 2017, covering all new announcements relating to: Making Tax Digital; business and company taxes; rates and allowances; personal and employment taxes; pensions and savings; and VAT and duties.
Latest articles
A look back at tax in 2023
Frank Haskew, ICAEW’s Head of Taxation Strategy, reflects on a busy 2023 and looks forward to the year ahead.
Economic update December 2023: UK economy flatlines but avoids recession
Economic conditions remain challenging despite a dramatic drop in inflation and a positive Autumn Statement. ICAEW’s Economies Director Suren Thiru discusses the implications.
Chart of the week: Exploding debt
Our chart this week takes a look at how UK public debt has exploded since the financial crisis to more than quintuple from £0.6trn in March 2008 to a projected £3.1trn in March 2029.
Emerging opportunities and pitfalls in real estate tax
Guy Richardson and Mark Fielden, from the real estate and construction team at Moore Kingston Smith, recently presented an ICAEW webinar on “Emerging opportunities and current pitfalls in the tax regime for property investment and trading”. In this article we want to accentuate some of the practical tax complexities discussed in the webinar. Subsequently, in light of the Chancellor of the Exchequer’s recent Autumn Statement on 22 November 2023, we want to explore how current tax policy continues to create uncertainty in the real estate and construction sector.
Previous Budget reaction
Read ICAEW's reaction to previous UK Budgets and statements.
Autumn Budget 2021
On 27 October 2021, alongside the publication of the government's comprehensive spending review, the Chancellor will announce the details of his second budget of 2021. Read ICAEW's analysis and reaction.
Spring Budget 2021
On 3 March 2021, the Chancellor extended coronavirus support measures, confirmed changes to corporation tax rates and the freeze of personal allowances, and outlined a series of measures aimed at supporting the rebuilding of the economy post-COVID. On 23 March HM Treasury released more than 30 announcements and documents on tax. Read ICAEW's analysis.
Spending Review 2020
On 25 November 2020 Rishi Sunak will deliver the UK Spending Review. The primary purpose is to set out the government’s departmental spending plans for the 2021-22 financial year that starts on 1 April 2021, but there is a lot more to it than that. Read insights and analysis from ICAEW's experts.
Latest representations
ICAEW REP 107-23 Autumn Statement 2023
A representation dated 13 October 2023 to a consultation published by HM Treasury ahead of the Autumn Statement taking place on 22 November 2023.
ICAEW REP 008-23 Submission to HM Treasury Budget
A representation dated 31 January 2023 to HM Treasury ahead of the Spring Budget taking place on 15 March 2023.
ICAEW REP 025-22 FRC Plan and Budget 2022-25
A response dated 1 March 2022 to a consultation published by the FRC in January 2022.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
UK tax legislation
The full, consolidated text of the principal UK Tax Acts, including the Finance Act 2022 and Finance (No.2) Act 2023.
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