A run through the March 2023 budget and other tax changes that affect SMEs. Our guest today is Ros Martin a leading tax trainer and consultant. She can be contacted at www.taxdr.co.uk or ros@taxdr.co.uk. The episode provides tax update training for tax professionals. The episode covers: current topical consultancy issues including a tax suggestion when dealing with Business Asset Disposal Relief. Tax treatment of pensions, Corporation tax and planning for associates, CGT changes, dividend and bank interest allowance, mileage allowance, capital allowances and full expensing, R&D changes, Finance Bill comments, Reporting of disposing of residential property and payment of tax (60-day rule), Tax-year basis, IHT agricultural and property reliefs