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Your year end checklist: time to focus

Philip Hammond’s first – and last – spring Budget on Wednesday 8 March could make early tax year end planning all the more important in 2017.

The one major surprise in Mr Hammond’s Autumn Statement last November was that he would be reverting to autumn Budgets, last seen under Ken Clarke in the 1990s. So the 2017 spring Budget will be the last of its type and it will be the first of two Budgets this year. It will be Mr Hammond’s first Budget set piece and, in the light of the government’s finances, it looks unlikely to offer many giveaways. As ever, your year end tax planning is best completed before the Chancellor reaches the despatch box.

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