It was going to be Boris' first Budget today with, we hoped, a few sweeteners or at least the promise of a few. As we'll only know on Friday 13th December what party or coalition will deliver the next Budget, what can you still rely on when trying to be tax efficient? As I see it, these are the enduring themes:
- Innovation is a good thing
- Green incentives will continue
- Pension saving will still be encouraged (until your pension is 'big').
- Timing is (nearly) everything
How do these themes translate into the tax system for you?