DING-DING! Round 2 of the Budget boxing match looms, as Mr Sunak will take to the socially distanced ring in the House of Commons to deliver a much-delayed UK Budget on 3 March.

Of course in Scotland for the second year in a row, the first punches attempting to bring low the recessionary effects of the pandemic were thrown by Ms Forbes in the Scottish Budget on 28 January, but to some extent the punches were thrown blind, as the effects of the UK Budget on Scottish taxpayers and indeed the resources available to the Scottish Government can be profound.

For the rest of the UK, this Budget will set the tax agenda for (everyone hopes) the route out of the pandemic. There will still be a great desire to scare no horses with tax shocks, but one can expect some immediate changes and the groundwork to be laid for more. Some changes have already been previewed, such as to the IR35 regime (again) and increased SDLT for some foreign purchasers of residential property in England (and Northern Ireland).

Even in straitened times, every Chancellor relishes the opportunity of the Budget stage and the performance will provide much to think about.

Brodies' tax experts and guest speaker Stuart Patrick CBE, Chief Executive, Glasgow Chamber of Commerce for analysis and discussion on the contents of the UK budget.


Alan Barr


Neil Ritchie

Director of Personal Tax

Isobel d'Inverno

Director of Corporate Tax