Spring Budget 2021 - Impact on individuals

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).