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Budget 2015: Overview by Smith and Williamson

Smith & Williamson Monday, 23 March 2015.

George Osborne's Budget had long been trailed as his last chance to impress before the May general election. Preceded by a series of early announcements and leaks, much of the material was known in advance.

But as they say, 'expect the unexpected', so here we summarise today's announcements, both the surprises and the pre-announced measures. We cover the main points that are due to form the basis of the Finance Bill to be passed by 30 March 2015. This includes measures for businesses, individuals and tax administration such as new provisions to further tackle evasion and perceived avoidance.

We also summarise some of the points that are expected to be covered in a future Bill or Bills after the general election, subject to agreement by a new government and Parliament.

Download our full analysis of Budget 2015

Access our 2015 tax rate card

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Smith & Williamson

Smith & Williamson

Smith & Williamson is one of the UK's leading accountancy and investment management groups, with 12 principal offices in the UK and Ireland and 1,500 people. The entrepreneurial and growth business sector is one of the firm's key areas of focus, with clients including private and quoted businesses, as well as their owners and investors.
For earlier stage and growth businesses a dedicated entrepreneurs team offers a range of specialist services. These include advising on the Enterprise Investment Scheme (EIS/SEIS), R&D tax credits and the Enterprise Management Incentive (EMI) scheme. A full range of accountancy, audit, tax, M&A and financial services is also offered.
For busy entrepreneurs and executives, the firm also offers a private client service. 'MyPersonalFD' looks after the individual, providing tax, financial planning and investment management, as well as advising on the individual's ownership interests.
The firm has an international capability in over 100 countries which comes through its memberships of Nexia International, one of the longest established global networks of independent accounting and consulting firms, and M&A International, a leading mid-market M&A network.

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