The main points from today's Spring Budget were

Income tax personal allowance and tax rates - no change

National insurance contributions for employees - reduced from 10% to 8% from April

Self employed Class 4 NIC - reduced from 9% to 6% (in the last Autumn Statement it was to be reduced to 8%)

High income child benefit charge - income threshold increased to £60,000 from £50,000 with taper from £60,000 to £80,000

The higher rate of residential property capital gins tax - reduced from 28% to 24%

VAT registration threshold - increased from £85,000 to £90,000

'Furnished holiday lettings' regime - abolished from 2025

'Non-dom' tax status to be abolished. Foreign nationals who live in UK, but are officially domiciled overseas, will be liable to UK tax on their worldwide income and gains

Stamp Duty relief - for people who purchase more than one dwelling in a single transaction (Multiple Dwellings Relief) scrapped.

UK ISA and British Savings Bonds - the UK ISA will be a £5,000 allowance in addition to the existing ISA allowance and will be a new tax-free product to invest in UK-focussed assets. The British Savings Bonds, through National Savings and Investments, will offer a guaranteed interest rate, fixed for three years.

Inheritance tax - no change other than minor administrative matters.