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Autumn Statement 2022

  1. News

Income tax

Changes to rates, allowances and dividends.

National Insurance contributions

Changes to the Health and Social Care Levy.

Capital taxes

Capital gains tax, inheritance tax and property taxes.

Business

Corporation tax, capital allowances, Research and Development, SEIS, CSOP, VAT and company vehicles.

Welfare, work and pensions

Cost of living payments, benefits and National Living Wage.

Energy

Energy Profits Levy and Energy Price Guarantee.

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ELM Partners, Southgate Office Village, 286A Chase Road, Southgate, London N14 6HF

Registered as Auditors and regulated for a range of Investment Business Activities in the United Kingdom by the Association of Chartered Certified Accountants

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