National Minimum Wage rises
The National Minimum Wage (NMW) rates will increase from 1 October 2016.
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First Minister for Scotland plans to block UK tax 'cuts' in favour of public services
First Minister Nicola Sturgeon has announced plans that income tax rates in Scotland will be frozen, with no increases in the basic, higher or additional rates.
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Personal allowances and tax bands
From 2016/17 onwards one personal allowance will apply regardless of age.
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Reduction in corporation tax rate
The main rate of corporation tax is currently 20% and this rate will continue for the Financial Year beginning on 1 April 2016.
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Personal service companies in the public sector
From April 2017, individuals working through their own company in the public sector will no longer be responsible for deciding whether the intermediaries legislation applies and then paying the relevant tax and NIC.
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Business rates
The Chancellor has announced cuts on business rates for half of all properties in England from 1 April 2017.
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Lifetime ISA
A new Lifetime ISA will be available from April 2017 for adults under the age of 40.
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Capital gains tax rates
The government is to reduce the higher rate of CGT from 28% to 20% and the basic rate from 18% to 10%.
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