Budget predictions

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Likely provisions on today’s budget:

Covid relief measures – Job retention scheme to be extended until September with increased employer contributions from July onward.

CGT – Looks like the rates will be gradually increased to match income tax. This is an obvious choice for the Chancellor.

Income tax personal allowances currently £12,500 and the income tax thresholds to be frozen

The main rate of Corporation Tax to rise to 23% or possibly the a split between the main rate and the small companies rate depending on profits.

Abolishment of higher rate income tax relief on pension contributions limiting relief to 20%.

Extension of the reduced rate of VAT for the hospitality sector.

Stamp Duty – perhaps an extension to the SDLT holiday for properties up to £600k.

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