GMT Accounting Ltd

Budget 2017

See below for a summary of the key points in the Budget and how they might affect you:-

Personal Taxation and Wages

  • Tax-free personal allowance on income tax to rise from £11,500 to £11,850 in line with inflation in April 2018
  • Higher-rate tax threshold to increase from £45,000 to £46,350
  • National Living Wage to rise in April 2018 by 4.4%, from £7.50 an hour to £7.83

Business

  • VAT threshold for small business to remain at £85,000 for two years
  • Rises in business rates to be pegged to CPI measure of inflation, not higher RPI, a cut of £2.3bn
  • Capital gains tax relief for overseas buyers of UK commercial property to be phased out, with exemptions for foreign pension funds