The removal from 6 April 2011 of higher rate tax relief for pension contributions for those with income of £150,000 or more.
The complex transitional provisions connected with the special allowance charge on pension contributions to prevent abuse in the intervening period.
The introduction from 2010/11 of a 50% income tax rate (and 42.5% on dividends) for those with income of £150,000 or more.
The reduction, from 2010/11 of personal allowances for those earning over £100,000.
The increase of the trust tax rate to 50% and 42.5% for dividends – regardless of income levels.
The increase of the annual ISA allowance to £10,200 from 2010/11 and from 6.10.09 for those 50 and over.
The retention of small companies corporation tax at 21% for another year.
Our budget bulletin this year covers all of the main PBR proposed changes and all of the Budget changes and adjustments so that you will have our view of the latest position on what we believe to be the main areas of interest.