The stand out item in the Chancellors eagerly awaited pre-budget report must be the increase in National insurance by a further 0.5% for those earning more than £20,000 from 2011 onwards. The other main points that may have an impact upon small businesses and individuals are:
Trust that the above notes will help you to gain a quick overview of the key points but of course, if you would like further details or more detailed explanations of issues of concern to you then do get in touch with me – Andrew Hurd at Ask! Accountancy 01455 240 619.
Further in-depth coverage can also be found on the BBC News website: Pre-budget report 2009.