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Additional compliance resource for HMRC

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Annual exempt amount for capital gains tax to be reduced

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Capital gains tax - share for share exchanges

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Dividend income allowance reduction

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Income tax additional rate threshold decreased

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Personal tax thresholds frozen until April 2028

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SDLT residential property rates reduction until March 2025 only

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Abolition of the 45% income tax rate from 6 April 2023 (Cancelled 3 October 2022)

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Alcohol duty rates

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Basic rate of income tax to reduce to 19% from 6 April 2023

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