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BUDGET


John Hawksworth takes a look at the economy and the public finances. 
A significant improvement in the public finances has eased the pressure on Philip Hammond to come up with tax hikes in his November budget, David Smith reports.
 
An improvement in the public finances will set the tone for the first Spring Statement from the chancellor on 13 March. But it is still likely to be a stripped-down exercise, writes David Smith.
 

A guide to the key tax announcements.

The Budget was less about setting grand visions and more about addressing the particular challenges of today.

The chancellor walks a narrow tightrope between fiscal prudence and easing austerity.

A number of positive measures were announced which will be of great interest to MNCs, as well as arguably the most significant change to the taxation of property since the introduction of SDLT in 2003.

A raft of enforcement measures, although not all of them are new.

The chancellor attempts to KIC-start investment in the high-tech sector.

The Budget was a low-key affair for private clients, perhaps the quietest for over a decade.

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