In our roundup of the Spring Budget 2017 essentials, we review the key tax measures announced in a slimline event, from the unexpected hike in national insurance rates for the self employed to a cut in the tax-free dividend allowance, potential tax liability for pensions transferred overseas, corporation tax cuts and VAT roaming charges for long haul travellers for the first time

The farming community will be hard hit by the arbitrary mandation of quarterly reporting under HMRC's plans for Making Tax Digital due to roll out from April 2018. Michael Parker CTA, head of tax at the National Farmers Union (NFU) is critical of the inflexibility of the system and high compliance costs for farmers

A first stab at realigning national insurance rates may mark an eventual overhaul of the income tax system but the Chancellor offered scant pickings for business in his first and last spring Budget, says Caroline Le Jeune, partner at Blick Rothenberg

The Institute for Fiscal Studies (IFS) has come out in favour of Philip Hammond’s plan to increase National Insurance contributions (NICs) for the self employed, as set out in Budget 2017, arguing that this is a first step to addressing long-standing distortions in the employment tax system

In an attempt to make the tax system fairer and remove tax incentives for alternative forms of employment, Chancellor Philip Hammond has seemingly declared war on a group that ranges from taxi drivers and hairdressers through to independent consultants, contractors and accountants, reports Philip Smith

The Treasury has indicated that it is unlikely to move on the £10,000 threshold for Making Tax Digital and quarterly reporting despite caving in to pressure and delaying the introduction by one year, reports Sara White

The draft legislation for the fulfilment house due diligence scheme (FHDDS) has been revised to provide a disclosure gateway, permitting HMRC to disclose taxpayer’s information to fulfilment houses, as announced in the spring Budget

From 1 April 2017, Vehicle Excise Duty (VED) and road user levy rates will be frozen for heavy goods vehicles (HGVs) in 2017 to 2018, as announced at spring Budget 

David Brookes, tax partner at BDO LLP, looks at some of the key announcements in the Budget including plans to increase NICs and the impact on partners in accounting firms, dividend tax allowance cuts and longer term fiscal strategy 

HMRC has announced it has the hidden economy in its sights, with more details about plans to use conditionality as a tool to tackle non-compliance, as well as tougher sanctions, included in the Spring Budget 2017 overview

Written by our expert team of tax and accounting writers, the Wolters Kluwer 2017 Spring Budget report delivers expert opinion and commentary on the latest changes to public finance and taxation

The surprise 2% rise in Class 4 national insurance contributions (NICs) has angered the self employed, and could force the self employed to set up companies to offset the higher tax liability