Below are the details of websites where you can find further information:
http://www.hm-treasury.gov.uk/prebud_pbr09_index.htm
http://www.hmrc.gov.uk/pbr2009/index.htm
© 9 December 2009. This summary is for general information only and is not intended to be advice to any specific person. You are recommended to seek competent professional advice before taking or refraining from taking action on the basis of the contents of this summary. The summary represents our understanding of the law and HM Revenue and Customs practice as at 9 December 2009, which are subject to change. These proposals may be changed in the Spring 2010 Budget and subsequent legislation, or at any time.
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