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Budget 2014: Osborne hits the right balance

Accountancy Age

STRICTLY, this is not the final Budget which the chancellor will be presenting before the General Election in May 2015. However, in practice, by Budget 2015, an imminent election will reduce the scope for authentic tax reforms as, quite understandably, each coalition party will wish to be seen as having much more distinctive tax agendas. From an overall perspective, I consider that Budget 2014 has achieved the right balance between continuing to restore…

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