Spring Budget Introduction The Chancellor Rishi Sunak presented his second Budget on Wednesday 3 March 2021. Business Highlighting Coronavirus measures, corporation tax, R & D, tax losses and business rates. Capital Taxes Highlighting capital gains tax and inheritance tax. Employment Highlighting Coronavirus support, National Insurance and off-payroll working. Personal Tax Highlighting income tax, savings and reliefs. Other Matters Highlighting various matters, including land and buildings taxes and the contactless payment card limit.