Emergency Budget Insights:
Public expenditure

It is clear that the emergency Budget will need to outline a clear fiscal reduction plan, balancing tax increases against cuts to public expenditure. Jon Sibson explores but where we will see the majority of those changes.

Emergency Budget Insights:
VAT

Stephen Coleclough asks if the desire to raise much needed income from VAT increases will prove too tempting for the coalition Government in their emergency Budget?

Emergency Budget Insights:
Capital Gains Tax

Alex Henderson, Tax partner, discusses possible changes to CGT in the June 2010 emergency Budget, and the impact this will have on individuals and businesses

Emergency Budget Insights:
Private Business

Mary Monfries, Head of Private Business, discusses some of the key issues that are impacting UK business and what the forthcoming emergency Budget may hold for enterprise

Emergency Budget Insights:
Green Taxes

Harry Manisty discusses some potential changes to green taxes the coalition Government have already indicated ahead of the emergency Budget which could not only be effective in raising revenue, but also assist the UK to meet its environmental goals.

Emergency Budget Insights:
Interest deductibility

Neil Edwards explores recent announcements by the coalition Government that have pointed to a possible consultation on a change to interest deductibility which will potentially have a considerable impact on large multinationals corporations.

Emergency Budget Insights:
Pensions

Despite many announcements from the coalition Government on potential changes in the emergency Budget, there has been a relative silence around changes that may impact the pension initiatives instigated by the previous Government.

Emergency Budget Insights:
General anti-avoidance rule

In advance of the UK 2010 emergency budget PwC specialists discuss the background to GAARs and the experience other jurisdictions have had, together with our insight on how this may affect business