Budget: Index of UKTECH articles (Updated: 29/3/04 12.00)

UKTECH is publishing articles, analysis and news from the Budget as it emerges throughout the next few days. We will keep this article, 'Budget: Updated index of UKTECH articles' updated as a reference post and as the ‘top’ post for the next few days with headlines and links through to the detailed stories for ease of reference to the stories of interest to small businesses and freelancers. Paying dividends by March 31

I'll add a summary and link here, at the top of the list below, for each new story as it appears on the UKTECH site. Click on red links for more information about the individual stories.

Paying dividends

Paying dividends by March 31 - Kevin Miller explains if you should pay dividends by March 31 - and how to do it.

Dividend tax

So what exactly is this new tax on dividends - Tax expert Simon Sweetman analyses what is so far known about the new dividend tax

Revenue Q&A on dividend tax

Revenue answers 20 questions on new dividend tax: The Revenue publishes a briefing document on the new dividend tax on small businesses and freelancers

Anti avoidance registration

Treasury meeting on anti-avoidance schemes: Treasury officials meet professional bodies to outline plans on the registration of the anti-avoidance schemes

Qdos analysis

Budget (14) - Qdos Budget Analysis: A comprehensive downloadable Budget analysis from Qdos Consulting on the implications for freelancers and small businesses.

Expert analysis

Budget (13) - an alternative perspective - as the dust begins to settle, freelancer tax expert, Kevin Miller, looks between the lines of the Budget statement.

Revenue update

Budget (12) - Revenue update on dividend tax - the Revenue addresses some of the questions being asked about the new dividend tax.

Conservatives' reaction

Budget (11) - Conservatives plan challenge - reaction from Conservatives to 'unfair' measure and call for examples from UKTECH readers.

IR591 example

Budget (10) - IR591 Revenue example of how it affects small companies

Compliance

Budget (9) - New Compliance package - new measures by the Revenue to improve compliance

Section 660

Budget (8) - Section 660 - legislation to 'ensure that married couples will be taxed on dividends from jointly owned shares in close companies'.

IR35 lives on

Budget (7) - IR35 Lives on for at least another year! Despite speculation that this Budget might signal the end of IR35, it's still here.

First year allowances

Budget (6) - the 50 per cent first year allowance on fixed assets for small companies will continue for another year from 1 April 2004.

IR and Customs merge

Budget (5) - Job losses with the proposed merger of Customs and Inland Revenue.

SME tax measures

Budget (4) – Summary Protecting Revenues - a summary of what the Treasury describes as ‘small business tax incentives’.

Anti avoidance

Budget (3) - anti avoidance schemes – Requirement to register ‘tax avoidance schemes’ with the Revenue. Not yet known if it will include umbrellas and composites.

VAT

Budget flash (2) – New VAT registration levels for SMEs - Increase to £58,000 for VAT registration

IR591

Budget flash (1) – IR591 = 19 per cent dividend tax - At 1pm, the Chancellor ends the speculation about the structure of IR591 - it's 19 per cent tax on dividends.