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DAC Beachcroft - Budget Alert 2015

Published 18 March 2015

There is, of course, to be a general election on 7 May. The Finance Bill introduced soon after the Budget will therefore be short, with only some of the announcements made by the Chancellor being included in it. Indeed, some of the announcements are promises for the Conservative manifesto rather than coalition policy. Crucially for business, as previously announced corporation tax is to drop to 20%.

There will be a second Finance Bill after the election. Which of today's announcements get into it will depend on the make-up of the administration after the election. However, where one of today's announcements is included in it, it may well be effective from the originally announced start date.

Read the full alert.


John Dunlop

John Dunlop

London - Walbrook

+44 (0)20 7894 6330

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