Martin and Company

Martin & Company

The Budget

The Chancellor has now set out his Budget and we are pleased to attach the link to our Budget Summary –

Some of the changes proposed, and which are explained in more detail in our Budget Summary, are as follows:

Reduction in capital gains tax rates – but not on residential property.

Corporation tax charged on loans to directors/participators increased from 25% to 32.5%.

Increased ISA allowances and new lifetime ISA launched.

Increases in business rate relief for small properties.

Class 2 National Insurance to be abolished from April 2018 and Class 4 to be reformed.

If you would like to discuss the possible impact of the Budget on your affairs, please do not hesitate to give Gordon of Martin & Company a call on 01202 531015


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