2005 PRE-BUDGET REPORT SUMMARY

Chancellor Gordon Brown presented his Pre-Budget Report on Monday 5 December 2005.

• Personal tax

• Employment issues

• Corporate & Business Tax

• Capital taxes and Trusts

• Environmental Measures

• VAT, Excise & other duties

• Anti-Avoidance Measures

Disclaimer - for information of users
This summary is published for the information of clients. It provides only an overview of the Pre-Budget Report, and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this summary can be accepted by the authors or the firm.