HOW BUDGET 2017 AFFECTS INDIVIDUALS
- Personal allowance and higher rate threshold
- Dividend allowance
- Cash basis
HOW BUDGET 2017 AFFECTS THE COMPANY
- Corporation tax losses
- Appropriations to trading stock
- Patent box
- Research & Development (R&D) tax relief
MAKING TAX DIGITAL
- What is all this about?
- Who is affected and when?
- Unincorporated (i.e not limited companies)
- Corporate bodies (Limited companies)
- Business rates
- Living wage
- Image rights
- Off-payroll working in the public sector / IR35
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