Our essential snapshot of the key measures announced in Budget 2015, including all the implementation dates and effective dates for new measures affecting income tax, NICs, charities, capital gains tax, inheritance tax and corporation tax, as well as changes to tax administration

HMRC has published draft legislation and explanatory notes amending the rules for the tax-advantaged venture capital schemes, although the new rules will not come into force in this month's Finance Bill due to the lack of time for consultation

In a Budget which was light on specific measures to support business and with the Chancellor keen to stress that the economy was one of the strongest in the G7, few new reliefs were announced, although the admission that the annual investment allowance will be reviewed was welcome while the research and development (R&D) tax credits scheme has been extended and farmers were given a boost with changes to farmers' averaging rules

The Chancellor confirmed that the annual investment allowance will return to the standard £25,000 limit at the end of 2015, but hinted that a complete review will be undertaken this autumn 

The Treasury has announced a wide-ranging review of business rates with a view to developing an approach which better reflects changes in property values

A report Unhappy meal published by a lobby group of European and US trade unions and War on Want, has found that fast-food giant McDonalds managed to save €1bn (£700m) of taxes throughout Europe between 2009 and 2013, benefiting from an advantageous tax treatment of intellectual property (IP) receipts provided for by Luxembourg law

Businesses and individuals will be able to register to use the brand new online tax return system through the Revenue Scotland website from 1 April

Business spokesmen from the three major political parties are to take part in a London business hustings event next week, giving the capital’s voters a chance to question them on key policy issues including tax