Free CPD tax podcast on the 2023 Budget
The Budget / Autumn statement was held in late November 2023. This episode provides a run through of the main areas you need to be aware of as it progresses to becoming the next Finance Act.
The guest is Ros Martin a leading tax consultant and trainer.
In 45 minutes, you will gain an excellent understanding of all the main changes made in the budget.
1:27 National insurance for employees
2:29 Class 4
3:02 Class 2
4:24 NI thresholds
4:51 Veterans and NI
5:40 Lifetime allowance
8:12 National minimum wage
8:53 SA tax returns for PAYE cases
9:54 Car and van benefits and mileage allowance
11:01 IR35
12:08 EMI, EIS and VCT
12:51 Cash basis
16:20 Full expensing
18:46 CIS gross payment status
22:32 Tax relief for training for self-employed
25:09 Freeports
25:37 Research and development
29:09 Promoter of tax avoidance schemes
30:52 Additional data collection by HMRC
32:05 Shareholders in OMB
33:07 Self-employed start and end dates
33:55 MTD developments
38:26 Stamp taxes
39:02 Post office horizon payments
40:05 State pension problems possible for 2024/25
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