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Spring Budget Analysis 2017

March 2017

Our Budget Notes take a closer look at the detail in the UK's 2017 Spring Budget.

The key announcements included:

  • Measures to increase the main rate of National Insurance contributions for the self-employed
  • A delay in the introduction of digital quarterly reporting for unincorporated businesses with a turnover below the VAT threshold
  • Reducing the tax-free dividend allowance from £5,000 to £2,000
  • £435 million of support for those businesses facing large business rate increases in England
  • New legislation to target the promoters of tax avoidance schemes

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