29th Oct 2018
The Chancellor's speech was billed as the 'trick or treat' Budget, but turned out to be more of a 'bits and pieces' affair, with plenty of measures buried in the red book.
Here's a summary of the main tax and business measures. This guide will be added to over the next few days as more details emerge.
- IR35 rules are changing in the private sector
- Digital services tax: Hammond takes on tech giants
- Business rates relief for the UK's smallest businesses
- Payroll, benefits and pensions
- VAT threshold frozen, not lowered
- R&D tax credit cap returns from the dead
- Return of PAYE cap for R&D
- Capital allowances and corporate reliefs
- Annual investment allowance extended to £1m
- Intellectual property held offshore
- Personal allowance increase arrives one year early
- Penalties and assessment deadlines
- Small changes for National Insurance
- Philip Fisher: Rabbits, sops, and leaks
- Neil Warren: A quiet day in the office for VAT
- Budget Any Answers: What caught your eye?
- Budget live panel
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Pre-Budget thoughts and predictions
- Contractors call for consultation
- Rebecca Cave: Budget tricks or treats
- Neil Warren: VAT call to the Chancellor
- Della Hudson: The Budget - not just work, but an opportunity
- Accountants list hopes and fears
- Philip Fisher: What is Hammond planning for the Budget?
- Budget rumour mill: Leaks and fantasy
- The Imprudent Accountant: Philip Hammond's Budget bonus
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Visit our Budget tag page to keep up with all the predictions, debates and post-Budget analysis.