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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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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

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Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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