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Mini Budget

Introduction
The Chancellor Kwasi Kwarteng presented his 'Mini Budget' on 23 September 2022. This has subsequently been amended by Jeremy Hunt, the new Chancellor.
National Insurance contributions
Changes to the Health and Social Care Levy.
Income tax
Commentary on basic and additional rates of income tax.
Business
Highlighting corporation tax, capital allowances, SEIS, and CSOP.
Stamp Duty Land Tax
Changes to the residential SDLT bands.
Energy bills
A summary of the plans for business and households.
Other matters
Highlighting IR35, VAT-free shopping and duties.