PBR 2009

KEITH M GORDON summarises the PBR announcements relating to pension contributions

Disappointed by the pre-Budget report? Things can only get worse. CHRIS WILLIAMS makes his annual visit to Father Christmas in search of relief

No great changes, just some minor adjustments to the works. PETE MILLER looks at the corporation implications of the pre-Budget report

Aspects of the pre-Budget report, highlighted by ALLISON PLAGER

New zero rating for electric motors

Changes to placement residence and shared lives income

Counter to dodging of charges on property in trusts

50% tax's effectiveness questioned

But NI increase is not welcome

Accountancy firm predicts political point-scoring by Darling