Mini Budget

An overview of the Chancellor's announcements.

Introduction

The Chancellor Kwasi Kwarteng presented his 'Mini Budget' on 23 September 2022. This has subsequently been amended by Jeremy Hunt, the new Chancellor.

National Insurance contributions

Changes to the Health and Social Care Levy.

Income tax

Commentary on basic and additional rates of income tax.

Business

Highlighting corporation tax, capital allowances, SEIS, and CSOP.

Energy bills

A summary of the plans for business and households.

Other matters

Highlighting IR35, VAT-free shopping and duties.

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