In his second Budget speech, the Chancellor, Rishi Sunak announced and confirmed a number of measures that will have an impact on individual taxpayers. The most pertinent announcements were:

  • Increases to personal allowances and thresholds – and then freezing;
  • Other thresholds;
  • Dividends;
  • Enhanced loss relief;
  • Extension of Covid-19 Measures; and
  • Stamp Duty Land Tax (SDLT).

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