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In Practice 22: 282-284 (2000)
© 2000 British Veterinary Association

Budget 2000 - implications for veterinary practice

Dixon Gunn 1

1 Anval, The BVA/SPVS Practice Survey

THIS year's budget, which was introduced by the Chancellor on March 21, appeared on first listening or, indeed, on first reading, to be very complicated, involving a mass of figures and some facts. A number of previously announced changes came into force on April 6; for example, lp off the standard rate of income tax, taking it from 23p to 22p, and a starting rate of 10 per cent for corporation tax. As Dixon Gunn explains in his annual budget update, there were a number of aspects hidden in the detail which impinge directly on practice management and practice planning.






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