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Budget response from Wellers Accountants

£18 billion increase in general public spending, but tax measures were relatively few.

The pension annual allowance thresholds will each be increased by £90,000 from 2020/21, removing taper as an issue for most people with incomes under £200,000.

· The capital gains tax entrepreneurs’ relief lifetime limit has been cut from £10 million to £1 million with immediate effect.

· The annual investment limit for junior ISAs and child trust funds will be increased to £9,000 from 2020/21.

· The national insurance contributions employment allowance will increase from £3,000 to £4,000 from April 2020.

· From April 2021, only zero emission vehicles will get 100% first year allowances. Cars with emissions up to 50g/km will have an 18% a year writing down allowance; for higher emitters the allowance will be 6% a year.

· E-publications (e-books, e-newspapers, e-magazines and academic e-journals) will be VAT zero-rated from 1 December 2020.

You can find more information in our blog post covering this as well:
https://www.wellersaccountants.co.uk/blog/the-2020-budget-rishi-sunak-opens-the-spending-taps

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