Budget 2018 Contents

Contents

Introduction

The inquiry

31 October 2018: The Office for Budget Responsibility

1 November 2018: Economists

5 November 2018: HM Treasury

Chapter 1: The late provision of policy decisions to the OBR

Chapter 2: The economic outlook and Brexit

Prospects for the economy and households

Brexit and ‘no deal’

The Chancellor’s claim of a ‘deal dividend’

Chapter 3: The “end of austerity”

Defining austerity and its end

Fiscal loosening ahead of the Spending Review

Funding current and future spending plans

Chapter 4: The fiscal rules

Disregard of the fiscal surplus objective

Fiscal headroom and the ‘deal dividend’

Chapter 5: Tax measures

Chapter 6: Equalities impact assessment

Conclusions

Assessments of tax measures from the CIOT, ICAEW, AAT and ACCA

Formal minutes

Witnesses

Published written evidence

List of Reports from the Committee during the current Parliament




Published: 12 February 2019