Field Court Tax Chambers

A special edition of the FCTC Digest covering the 2021 Budget is out now and can be accessed here.

The Budget contains a number of important changes to the tax landscape and, of course, this may only be Part I with the 23rd March Tax Consultation Day set to highlight tax policy changes.
This edition considers:

• The SDLT holiday and how to manage the 2% non-residents surcharge – Patrick Soares
• What to make of the corporation tax increase – Patrick Way QC
• Freeports: the return of golden building contracts? – Imran S Afzal
• Super tax deductions: the tax deduction that exceeds the amount you spend – Peter Vaines
• The five year freeze on personal taxes and how to use it – Katherine Bullock
• VAT free of all EU restrictions: UK Plc flexes its muscles – Dilpreet K Dhanoa.

We would also like to remind you that all members of chambers will be speaking at the first FCTC virtual conference on Offshore Tax 2021 on 27th April 2021. So for a full briefing on Budget and tax policy changes, register for your place and find full details at

For further information, please contact our Practice Managers