ACCA have produced a Guide to the Budget 2013 and Guide To Tax Rates and Allowances 2013, summarising the key information you need from this year's Budget. Download both now and share them with your colleagues and clients.
Both guides can be customised at the top to include your firm's name. We actively encourage you to share them with clients and contacts! The Guide To... Budget 2013 packs a lot into its four pages, covering:
- access to finance
- employee loans
- child care
- employment allowance of £2,000 for National Insurance
- pensions annual and lifetime allowance
- cash basis for small unincorporated businesses
- Seed Enterprise Investment Schemes (SEIS)
- loans to participators
- Annual Residential Property Tax (ARPT)
- research and development tax credit reform
- Patent Box Regime
- Annual Investment Allowance.