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Spring Budget

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

Introduction

The Chancellor Rishi Sunak presented his second Budget on Wednesday 3 March 2021.

Business

Highlighting Coronavirus measures, corporation tax, R & D, tax losses and business rates.

Capital Taxes

Highlighting capital gains tax and inheritance tax.

Employment

Highlighting Coronavirus support, National Insurance and off-payroll working.

Personal Tax

Highlighting income tax, savings and reliefs.

Other Matters

Highlighting various matters, including land and buildings taxes and the contactless payment card limit.

Latest News

06 Sep 2021

HMRC outlines changes to late payment penalty regime

HMRC has published a policy paper outlining the forthcoming changes to the penalties for late payment and interest harmonisation for taxpayers.

06 Sep 2021

Digital marketplaces to report sellers' incomes from 2023

HMRC has published a consultation that outlines plans to implement reporting rules for digital platforms first put forward by the Organisation for Economic Co-operation and Development (OECD).