Main Points

Self-employed taxpayers to file tax returns two months earlier, but timing of preliminary tax payment to be extended.

Self-employed taxpayers to file tax returns two months earlier, but timing of preliminary tax payment to be extended.

Capital Gains Tax exemption limit restored from £500 announced on Budget day to £1,000 per individual, but not transferable between spouses.

VAT on magazines and certain other printed material cut from 21 per cent to 12.5.

Accelerated capital allowances for whitefish fishing fleet.

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