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2024 UK Budget: Key Tax Changes and Financial Planning Tips for Individuals and Businesses

dwainemartin

Updated: Dec 23, 2024

UK Budget Changes: Why Financial Planning Matters

The recent UK Budget introduces tax changes affecting high-net-worth individuals, property owners, and businesses. Planning ahead can reduce tax burdens and protect wealth.


1. Pension Tax Relief – Flat 30% RateChange: Higher earners will see reduced relief, while lower earners may benefit.Example: £10,000 contribution – tax relief drops from £4,500 to £3,000.Tip: Consider ISAs or alternative investments to balance retirement savings.


2. Inheritance Tax (IHT) – Pensions in EstateChange: Pensions now factor into IHT calculations.Example: £500,000 estate + £250,000 pension = £750,000 taxable, adding £170,000 IHT.Tip: Use trusts and lifetime gifts to reduce taxable estate values.


3. Capital Gains Tax (CGT) – Up to 45%Change: CGT may align with income tax rates.Example: £200,000 gain – tax rises from £40,000 to £90,000.Tip: Spread disposals over time to lower CGT liabilities.


4. Property Tax – Stamp Duty SurchargeChange: Second home surcharge rises to 5%.Example: £500,000 property incurs £25,000 in tax, up from £15,000.Tip: Explore ownership strategies to manage costs.


5. Private School VAT – 20% IncreaseChange: Private school fees will rise by 20%.Example: £20,000 tuition costs an extra £4,000.Tip: Plan for education costs with dedicated savings.


Planning now ensures financial stability and minimizes the impact of rising taxes.

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