Pre-Budget Report 2009 Introduction Personal tax Tax rates and allowances Furnished holiday lettings Pensions and Credits State Pension Rates of tax credit National Insurance Contributions Rates and limits: 2010/11 Rates and limits: 2011/12 Employees Bankers' bonuses Electric cars and vans Cars up to 2012 Car fuel Works canteen Savings Pension contributions Capital Gains Tax Annual exemption and rate Inheritance Tax Rates and threshold Stamp Duty/Stamp Duty Land Tax Extended holiday ends Corporation Tax Rate of tax Business Tax Bank payroll tax Capital allowances Research and development Time to pay Empty property rates relief Value Added Tax Standard rate Flat rate Other Measures Equitable liability Offshore disclosure opportunity Public sector pay and pensions Tax avoidance

Tax avoidance As usual, the Chancellor has used the PBR to close down a number of cunning tax-saving schemes across a range of taxes. These include schemes to exploit capital allowances, avoidance of stamp duty land tax, reduction of insurance premium tax, and ways of getting money into trust without paying inheritance tax. The Government's figures always include a saving from closing down these plans, but it is more likely that the planners will simply move their efforts elsewhere and hardly any extra tax will result.