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PBR 2008

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More from the Pre-Budget Report, reported by ALLISON PLAGER

Comments invited by 27 February 2009

MIKE TRUMAN looks back on the changes reported by Taxation in 2008

Will be lead by former FSA boss

National Insurance contributions 2009-10

Income tax personal and age-related allowances 2009-10

Several new measures introduced

'Benefits risk being diluted by detail'

But Chancellor could have gone further, says group

Government will not bring forward legislation in next Finance Bill

Temporary 2.5% cut 'may not encourage fiscal boost'

Document will have statutory grounding

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NEWS

Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

Third slide

Deadline dates for January 2026

CASES

Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted

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