Budget 2013: The Best of The Rest

Budget 2013
Budget 2013

With all the fanfare of the increase in personal allowance to £10,000 ahead of schedule, the accelerated alignment of Corporation Tax rates and the £2,000 NICs break for small employers you may have missed some of these other important taxation announcements in the 2013 Budget:
New Close Company Loan Rules – Overdrawn Directors Loan Accounts (s.455 Tax)
Inheritance Tax Exempt Amount to Non UK Domiciled Spouses
Above the Line R&D Tax Credit