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Autumn Budget

A concise summary of the tax and non-tax measures announced in the Autumn Budget.

Introduction

Outlining the main Autumn Budget 2018 proposals.

Personal Tax

Highlighting income tax, savings and reliefs.

Business Tax

Highlighting corporation tax and Making Tax Digital.

Employment Taxes

Highlighting off-payroll working and employer provided cars.

Capital Taxes

Highlighting capital gains tax and SDLT changes.

Other Matters

Highlighting various matters, including penalties for late submission of tax returns and late payment of tax.

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From 6 April 2020, there is major change to the deadlines for paying CGT when disposing of a residential property.

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SDLT – Don’t miss a very valuable relief

If you are purchasing more than one dwelling (not necessarily a separate property) then Multiple dwelling relief is very valuable for reducing Stamp Duty Land Tax but very often overlooked.