Key Issues

Find out how the Budget 2009 will impact 4 key issues:

A car scrappage scheme will be introduced with effect from May 2009 where owners of cars aged over ten years old can trade them in for a new car.

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Business Survival

The additional loss carry back for losses of up to £50,000 for three years, announced in the PBR last year, will be extended for a further year.

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UK Tax Competitiveness

An anti-avoidance measure to restrict double tax relief for UK companies on dividends will be introduced, effective 1 April 2009.

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Responsible Consumer Spending

Duties on alcohol, tobacco and fuel will increase by 2 percent on average.

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Budget Media Enquiries

For all Budget press enquiries please contact KPMG's press office on
020 7694 8773.

Budget Analysis Downloads

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The Budget proposals and other tax changes are summarised on these pages. The Budget proposals may, however, be amended significantly before enactment. The content of this communication is intended to provide a general guide to the subject matter and should not be regarded as a basis for ascertaining liability to tax or determining investment strategy in specific circumstances. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation.