Please note that the main points from the 2021 budget were ;
- April 2022 onwards the National Minimum Wage for 23 years of age and upwards rises to £9.50
- New reduced hospitality business rates from April 2022, when the lower 12.5% vat rate is due to cease
- Individuals disposing of properties from 1/11/21 will now have 60 days to declare their capital gain at www.hmrc.gov.uk
- Retention of the £1million Annual Investment Allowance (AIA) for 2022/23