The personal allowance The personal allowance is currently £11,000. Legislation has already been enacted to increase the allowance to £11,500 for 2017/18. Comment A reminder

Business rates Business rates have been devolved to Scotland, Northern Ireland and Wales. The business rates revaluation takes effect in England from April 2017 and

Off-payroll working in the public sector As previously announced, from 6 April 2017, new tax rules potentially affect individuals who provide their personal services via

Capital gains tax (CGT) rates The current rates of CGT are 10%, to the extent that any income tax basic rate band is available, and

Making Tax Digital for Business (MTDfB) Extensive changes to how taxpayers record and report income to HMRC are being introduced under a project entitled Making