학술논문
Autumn Statement 2023: tax analysis
Document Type
Journal Article
Author
Source
Tax J. 2023, 1642, 10-21
Subject
Language
English
ISSN
0954-7274
Abstract
Discusses Chancellor Jeremy Hunt's Autumn Statement of 22 November 2023, including tax measures affecting large companies and small and medium-sized enterprises, capital allowances, research and development relief, enterprise management incentives, simplification, Making Tax Digital, contentious tax, and economic policy implications.