Overview

• Summary

• Value Added Tax (VAT)
• Changes to the Standard Rate of VAT
• Flat Rate Scheme Entry Rules

• Measures for Business
• Corporation Tax: Small Companies’ Rate (SCR)
• Extension of Trading Loss Carry Back
• Finance for SMEs
• Empty Property Rate Relief
• Interest-Free Payment Schedule for Backdated Business Rates Bills
• Income Shifting
• Taxation of Foreign Profits
• New Business Payment Support Service

• Personal Measures
• Income Tax
• National Insurance Contributions
• Pension Savings
• Child Benefit
• Child Tax Credit
• State Pension
• Saving Gateway Scheme
• Mortgages

• Green Measures
• Fuel Duty
• Vehicle Excise Duty
• Air Passenger Duty

• What They Said

This guide is for general information only. No responsibility is taken for any action taken or refrained from in consequence of its contents. Always seek professional advice before acting.