Our November 2018 Tax Newsletter is now available to download and contains lots of useful information for small businesses.

In this issue:

• More money for NHS and an end to austerity?
• Personal allowance and higher rate limit increased early
• No changes in tax rates
• IR35 “off-payroll” rules to be extended to private sector
• Capital gains entrepreneurs’ relief changes
• Company tax to reduce to 17%
• Annual investment allowance increased to £1m
• New capital allowance for commercial buildings
• R&D tax credit restricted
• VAT registration limit continues to be frozen
• More rates relief for small businesses