Spring Budget 2017 Highlights from Spring Budget 2017. … This content is only available to our registered users. Please log in or create a free account, to gain access to our extensive business, personal and tax guides. Login (Forgotten login?) Create new account Business: digital tax reporting delayed for some businesses Business rates revaluation in England and new corporation tax rates from April 2017. Personal: dividend allowance decrease NS&I Investment Bond, annual capital gain tax exemption and tax-free personal allowance confirmed. VAT: registration threshold set at £85,000 April 2017 changes to VAT include a new flat rate scheme rate. Other highlights Duties and reducing tax avoidance.