The announcement of a general election on 12 December 2019 means the Finance Bill 2019-20 will not be passed in the current parliamentary session

The Office for Budget Responsibility (OBR) is to press ahead with publishing revised public finance forecasts as planned, rather than risk failing to meet its statutory duties, despite the Chancellor’s decision to cancel the Budget

The Budget has been cancelled due to the ongoing Brexit discussions and delays, and the PM’s wish to hold a general election by 14 December

With Brexit negotiations still finely balanced, the Chancellor of the Exchequer is planning to hold a Budget on Wednesday 6 November, the week after the UK’s scheduled date to exit the EU

Ireland has increased the rate of stamp duty for non-residential property sales by 1.5% in the Irish Budget, effective immediately

With all consultations relating to Finance Bill 2019-20 now closed for comment, Sarah Arnold, tax writer at Croner-i, gives a rundown of the key tax changes proposed and how they will affect UK businesses and individual taxpayers when enacted after the Budget this autumn 

Sajid Javid has announced today extra cash for preparations ahead of the UK departure from the EU but raises fears over increased government borrowing

The Treasury plans to go ahead with plans for a single-use plastic waste tax, covering all plastics and chargeable by weight, although it will not become law for three years

Payments made under the Windrush Compensation Scheme will be exempt from income tax, inheritance tax and capital gains tax, HMRC has announced

Chancellor Philip Hammond has confirmed that Making Tax Digital will not be extended to buy-to-let landlords or businesses before 2021 at the earliest

As part of the Spring Statement, HMRC and the Treasury have published a consultation seeking views on draft legislation for non-residential structures and buildings capital allowance, which provides relief on eligible construction costs incurred on or after 29 October 2018

The Spring Statement’s written ministerial statement outlines 13 consultations, draft regulations and call for evidence documents which are due to be published in the coming months, including regulations for maturing child trust funds and a consultation on extending private residence relief in capital gains tax (CGT)

The Chancellor has announced plans to clamp down on late payments with a requirement for the audit committees at listed companies to report on their payment performance in the annual report and accounts

In a Spring Statement thin on detail and shaped by the lack of progress on Brexit, the Chancellor announced plans to extend e-card immigration rights to citizens from Australia, Singapore and Japan, among others