Philip Hammond’s first Autumn Budget started with a sequence of humorous statements, including referring to Theresa May’s coughing pout at the Conservative Conference. However, he soon got down to business and delivered his hour-long Budget speech, announcing changes that will impact on contractors, freelancers and small businesses. Here is our summary.

The Budget 2017 was the first announcement delivered by the Chancellor, Phillip Hammond. On the whole there were no real surprises, as expected. A few things though will affect contractors, freelancers and small business owners, both self-employed and operating through a limited company. Here we summarise.