1. GENERAL NEWS
1.1. Budget 2012
Our Budget 2012 commentary and a 2012/13 tax rate card are
available to download from our website:
Link to the Booklet:
www.smith.williamson.co.uk/uploads/publications/Budget-Report-2012.pdf
Link to the Tax Rate Card:
www.smith.williamson.co.uk/uploads/publications/tax-rate-card-2012.pdf
1.2. Overview of tax legislation and rates
A summary of the tax changes was included in the Budget
publications, showing where the change is to be made in Finance
Bill 2013, other future finance bills, programme bills or secondary
legislation.
2.1 This chapter summarises new tax changes
announced in Budget 2012, where the change is to be made in Finance
Bill 2013, other future finance bills, programme bills or secondary
legislation. In line with the Government's new approach to tax
policy making, the vast majority of these measures will be subject
to consultation. To assist those who wish to take part in tax
consultations, a "tracker"