ACCA's Guide To... Autumn Budget 2017 and Guide To... Tax Rates and Allowances 2017 summarise the key information you need from the Autumn Budget.
Nil-rate stamp duty band for first-time buyers extended to £300k.
Changes made (or signalled) to thresholds, EU imports, vouchers and refunds.
The chancellor made a number of tweaks to income tax rates, rules and allowances.
VAT to be all-digital from April 2019.
HMRC announces consultation on extending the ‘off payroll working’ rules to the private sector.
Threshold and contributions up before 2019 abolition.
The annual tax on enveloped dwellings (ATED) for 2018 to 2019 will increase by 3% from 1 April 2018.
Bank aims to help ambitious businesses access long-term capital.
Annual limit uprated on junior ISAs, but not adult ISAs.
SAYE contributions pause extended to 12 months for maternity/paternity leave.
Substantial shareholding exemption made easier to claim.
New UK trade and tariff regime outlined in bill.
Corporation tax clarified for the sale of intangible fixed assets.
Six-year limit removed for depreciatory transactions within a group.
Online fraud comes in for battery of anti-evasion moves.
Carry out R&D? RDEC claimants could benefit from the Budget.
CGT indexation allowance to disappear from 1 January 2018.
Could a points-based system be on the cards?
Change applies for accounting periods ending on or after 22 November 2017.
Untaxed band for dividend income falls to £2,000.
IFRS 16 consultations to be published.
Government to look at how regime encourages growth.
Tax credits for loss-making businesses investing in efficient energy and water.
ACCA to host symposium focusing on digitalisation and integrated reporting.
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