Pre-Budget Report

PBR 09: Public spending budget

Darling announces it is not viable to review public sector department budgets

09 Dec 2009

PBR 09: Darling announces £5bn in savings

More money saved through efficiencies

09 Dec 2009

PBR 09: Bankers hit with one-off 50% bonus levy

Darling issues ultimatum to banks: build up capital cushion or suffer hit to any bonus higher than £25,000

09 Dec 2009

PBR 09: Chancellor confirms Inheritance Tax threshold freeze

Darling announces individual’s IHT to be frozen at £325,000

09 Dec 2009

PBR 09: Reduced pension tax relief for high earners confirmed

Those earning over £150,000 face relief cut

09 Dec 2009

PBR 09: Broadband tax

Each household to pay towards expansion of broadband in the country

09 Dec 2009

PBR 09: Green vehicles receive tax exemption

Electric cars exempt from company car taxation

09 Dec 2009

PBR 09: Net debt is at 56% of GDP

Darling flags up UK's net debt as a percentage of GDP is lower than neigbouring countries

09 Dec 2009

PBR 09: Investment in clean energy

£160m investment in low carbon tech

09 Dec 2009

PBR 09: Deficit to be £178bn this year

Deficit to fall to £176bn in 2010

09 Dec 2009

PBR 09: Inflation to peak at 3% in 2010

Inflation to fall back next year

09 Dec 2009

PBR 09: VAT back up to 17.5% in 2010

Chancellor confirms that VAT cut not being extended

09 Dec 2009

PBR 09: Growth to come in fourth quarter

GDP will be 1-1.5% in 2010

09 Dec 2009

PBR 09: Bingo duty cut

Tax cuty for biingo players

09 Dec 2009

PBR 09: Retired to receive more generous tax credits

Elderly to work less for working tax credit

09 Dec 2009

PBR 09: Darling defers small business tax hike

850,000 small businesses given a reprieve from corporation tax rise

09 Dec 2009

PBR 09: Empty property exemption to be extended

Business rate exemption to carry on for another year

09 Dec 2009

PBR 09: Time to pay extended

Deferral scheme to continue "as long as necessary"

09 Dec 2009

PBR 09: The chancellor says PRB to promote growth

Budget deficit to be halved over four years

09 Dec 2009

PBR 09: Will there be season’s greetings from Darling?

Stay with AccountancyAge.com all day today for the freshest news and analysis of the chancellor's statement, starting at 12:30

09 Dec 2009

Page 4 of 6

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This web seminar will explain how finance directors can monitor and understand the various financial costs of staff turnover

Leader: KPMG's SME move part of a worrying change to small practice landscape

KPMG's foray into the SME market will likely succeed, but it must convince clients it will ‘care' in the same way a ‘local' practice would

The Practitioner: Mastering a merger

The Practitioner calls for senior staff to step up to the plate: as clandestine merger meetings take place

The Practitioner: 'Tis the season to tidy up

The Practitioner lets loose with 'Deskgate', after losing the plot over yet another untidy area...

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David vs Goliath? Small practitioners pick apart KPMG's SME move

Storm erupts after Big Four firm announces it will take on high-street accountants and the mid-tier accountancy firms that focus predominantly on SME market

Colin: Captain Obvious joins the Lib Dems

Colin wonders what other bleeding obvious policies the Lib Dems will announce in the run-up to the election

Colin: Uber tax, Uber problems

Colin wonders whether Uber's customers could perhaps operate their tipping system in the same manner that the minicab business operates its app

Taking Stock: Multi-marathon men make a move

Loadsa marathons, and loadsa numbercrunchers doing the hard yards...

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Briefings

budget-management

Why budgeting fails: One management system is not enough

If budgeting is to have any value at all, it needs a radical overhaul. In today's dynamic marketplace, budgeting can no longer serve as a company's only management system; it must integrate with and support dedicated strategy management systems, process improvement systems, and the like. In this paper, Professor Peter Horvath and Dr Ralf Sauter present what's wrong with the current approach to budgeting and how to fix it.

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iXBRL: Taking stock. Looking forward

In this white paper CCH provide checklists to help accountants and finance professionals both in practice and in business examine these issues and make plans. Also includes a case study of a large commercial organisation working through the first year of mandatory iXBRL filing.