Our summary concentrates on the following measures, which include:
> COVID-19 assistance for business including changes to SSP rules;
> an increase in Employment Allowance;
> an increase and extension of business rates discounts (Please note – Wales is a devolved region and different rules will apply. We await an announcement from the Welsh Assembly);
> an increase in the National Insurance threshold;
> the introduction of off-payroll working for the private sector;
> a reduction in Entrepreneurs’ Relief lifetime limit;
> an increase in the R&D expenditure credit;
> changes to Principle Residence Relief;
> freezing of the Corporation Tax rate.