Budget 2018: Reactions

Business rates relief for small retail businesses cut by a third from 2019 to 2021 Mike Cherry, national chairman at the Federation of Small Businesses, said: "Small businesses on our high streets that cannot get small business rate relief will be delighted with the...

Budget 2018: Personal

Personal allowance and higher-rate threshold The personal allowance and higher-rate threshold will increase to £12,500 and £50,000 respectively in April 2019 - a year earlier than set out in last year's Conservative manifesto. Stamp duty for first-time buyers Stamp...

Budget 2018: Business

IR35 extended to the private sector Medium-sized and large businesses will become responsible for assessing an individual's employment status and determining whether the off-payroll rules apply. The reform will not apply to the smallest 1.5 million businesses and will...