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PBR 2004

Ernst & Young provide us with a summary of the Chancellor's proposals
The following summary is based on the Pre-Budget Report speech given by the Chancellor on Thursday 2 December 2004. In the tradition of Pre-Budget Reports the Chancellor published a number of consultation documents. He also focused on anti-avoidance with a number of measures arising out of the new disclosure regime. In all it was a Pre-Budget Report with a heavy focus on business with a number of concessions to families.
Measures With Immediate Effect Or Effective In December 2004
Controlled foreign companies and double taxation relief
Today the Chancellor announced a series of changes to the corporation tax code...
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