Budget 2013: The Best of The Rest

[caption id="attachment_2186" align="alignright" width="150"] Budget 2013[/caption] 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