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Getting it done
Key points
- The class 1 National Insurance threshold increases to £9 500.
- Loan charge review changes will be legislated.
- Pensions relief threshold will rise to £200 000.
- Entrepreneurs’ relief is restricted.
- Zero rate VAT on digital publications.
- Changes to research and development tax relief.
Having been parachuted into the job only a few weeks ago the new chancellor Rishi Sunak made a confident start with his first Budget and the first since 2018. Given that the country and the world is reeling from the coronavirus the implications of this on the country its people and its businesses figured large but what were the more immediate personal and business tax implications for tax advisers and their clients?
Personal...
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