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New research and development funding promised

23 November 2016

As a key strand of its industrial strategy, the government pledged to increase R&D investment by £2bn each year for the remainder of the parliament.

Non-dom tax changes

23 November 2016

Full steam ahead for changes to taxation of UK resident non-doms but the devil will be in the detail yet to be published.

VAT Flat Rate Scheme

23 November 2016

A change to the scheme, with the stated intention of counteringtax-avoidance motive, may significantly reduce its benefit to many completely innocent users.

Changes to National Insurance (NI)

23 November 2016

The government has removed National Insurance (NIC) from the Limitations Act with effect from April 2018.

Off payroll engagement changes for the public sector

23 November 2016

From April 2017 new legislation will be introduced for public sector organisations which contract with individuals who work through their own limited companies.

Companies

23 November 2016

There haven’t been any surprises regarding corporation tax in this Autumn Statement, moreover a confirmation of the previous changes that have been announced and were already expected.

Nail in coffin for salary sacrifice

23 November 2016

Tightening up salary sacrifice arrangements from April 2017. Following the consultation, the government has moved to restrict the advantages enjoyed by salary sacrifice arrangements.

All change for non-resident landlords

23 November 2016

The government is considering bringing non-resident landlords into the corporation tax regime. This will add a layer of complexity and may increase taxable profits. There are some benefits including a potential lower rate of tax.

UK number one for business

23 November 2016

The government recommitted to its business tax road map, confirming its plan to reach the lowest rate in the G20, whilst leading the world on global reform.

Employee shareholder status axed

23 November 2016

The government has abolished the very favourable Employee Shareholder Status share scheme. Whilst existing shares will cointinue to benefit from the favourable tax treatment, new share issues will not enjoy the same benefit and will be taxed in the same way as any other employer share arrangement.

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