This Report, which was written immediately after Alistair Darling's Budget, is intended to provide an overview of the announcements most likely to affect you or your business.

We are here to advise. We can help you to reassess your plans regularly, and adapt them as your personal and business circumstances change. With our advice we can help you plan for a rewarding and financially secure future.

How to make the most of our services

• Please read the Report as soon as possible.
• Contact us as soon as possible to discuss any action you may be considering, and to review your longer term plans. We always welcome the opportunity to help.

Please note: while most taxation changes take effect from the start of the financial year, or tax year, some may not take effect until 2010, or later. Where relevant, details of these changes have been included in this Report.

The Budget Speech is followed by the publication of Finance Bill 2009 and, in due course, probably around July 2009 the Finance Act 2009 will receive Royal Assent. This will trigger some of the changes that are outlined in our Report.

Our 2009 Budget service includes an easy to navigate report covering most of the personal and business changes. Please review our Report and, where you see announcements that are of interest, do please contact us in order that we may advise you regarding your own particular situation and requirement.