We have tried to identify and highlight the key factors from the Budget, please feel to call Chris on 01522 543500 if you have any further queries.   PERSONAL TAX ALLOWANCE From 2017-18 the allowance is set at £11,500 (previously 16/17 £11000).   TRANSFERABLE ALLOWANCES The maximum amount of free personal allowance that can be transferred between spouses is increased to £1,150 in 2017-18. Couples can only make a claim if one partner has spare personal tax allowance and the…