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We’ve produced a short summary on the key tax issues from todays budget for a typical Whitefield client, covering:

~ employment allowance

~ IR35

~ travel and subsistence

~ Corporation Tax and Dividend tax.

SummerBudget2015

There are some major changes, but, tentatively, its not as bad as first glance.

This is a quick analysis, very much E&OE, and more will become clearer over current months once draft legislation can be scrutinised.

Now edited to show (a) the effects of the phasing in of the CT change and (b) the effects on two shareholders