This year, we continued on our three year journey of transformation to become the clear choice. We stimulated growth in our business, turned the spotlight back up on our Values and reflected on and communicated our Purpose
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This is the penultimate budget before the 2015 general election, and the message coming from George Osborne was all about a resilient budget in a resilient economy – a budget for “makers, doers and savers”.
Read Chris Morgan's view of the 2014 Budget.
KPMG hosted a Webinar on 20 March covering the Chancellor's Budget and what the changes mean for you.
The 2014 Budget announces new tax rates for both corporations and individuals.
A consultation document is expected shortly after the budget regarding measures to bring non-UK residents disposing of UK residential property into the capital gains tax charge.
The Annual Investment Allowance (AIA) gives businesses a 100% up front tax deduction on qualifying plant and machinery expenditure, with the aim of encouraging UK businesses to invest in capital plant and machinery.
The Chancellor announced a major change to the taxation of defined contribution (DC) pensions in his speech.
The 2014 Budget announces key changes to the Government’s proposed childcare support scheme.
Research & Development (R&D) credits give tax relief to loss-making small and medium enterprises (SMEs) with no corporation tax liability by offering a cash credit on their expenditure on qualifying R&D activities.
The place of supply rules relating to where VAT is both collected and remitted for telecommunications, broadcasting and electronically supplied services will be changing within the European Union with effect from 1 January 2015.
The draft clauses for Finance Bill 2014 published in December 2013 included measures affecting certain members of LLPs and profit sharing arrangements in ‘mixed’ partnerships.
View the key measures already announced.
Although the Budget contained a few measures specifically for the Higher Education sector, the Chancellor's speech did announce a number of grants to support science and innovation, and to encourage ongoing education and development.
The Chancellor’s Budget speech included a number of measures which will be of interest to the social housing sector, one of the more significant being the proposed phased introduction of two new Annual Tax on Enveloped Dwellings (ATED) bands, extending the regime to properties worth over £500,000.
On the whole, the Budget was a positive one for charities, with several specific targeted reliefs and grants being introduced.
It was hailed as a Budget for “Makers, Doers and Savers” by the Chancellor so now that the dust has settled a bit, what does it mean for Family Businesses?
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Head of Tax Policy
KPMG in the UK
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