Article: TAX PLANNING: 45 Revolutions.

A new series looks at strategies to consider in light of the PBR proposals

This year's pre-Budget report was less a curtain-raiser for the 2009 Budget and more an emergency Budget to deal with the economic crisis and set tax policies for years into the future.

With the focus on fiscal and monetary stimulation of the economy, most of the tax and National Insurance changes, with the notable exception of the VAT change, will take effect over the coming years rather than immediately.

The strongly leaked changes, including the new higher rate of 45 per cent for income over #150,000 and the temporary reduction in VAT, duly came to pass. The ...

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