Increases to business rates will switch from the RPI (Retail Price Index) measure of inflation to CPI (Consumer Price Index) from April 2018. This is 2 years earlier than planned.
Revaluation of business rates will take place every 3 years after the next revaluation.
The Vat threshold will remain at £85,000 for the next 2 years.
Online Market places and sellers will be jointly liable for VAT.
The main rate for research and development tax credit will increase to 12% from April 2018.
No change with the indexation allowance for capital gains tax to be frozen. Companies will be able to get relief for inflation until January 2018.
Investment limits for knowledge-intensive companies will be doubled.