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READ: Chancellor's statement
- Top income tax rate will be reduced to 45% from April next year
- Stamp duty rate on properties worth more than £2m via companies will be raised to 15%
- Point at which people start paying income tax will be raised to £9,205 from next April
- A single tier pension, at a minimum of £140, will be set
- Labour leader Ed Miliband says millions of people will be paying more, while millionaires pay less
- Mr Miliband says there is a tax rise for pensioners "hidden" in the details of the Budget
Our expert bloggers are:
Chas Roy-Chowdhury: Head of Taxation at ACCA and secretary to the ACCA Taxation Committee; Chas is in regular contact with many Government departments such as the HM Revenue and Customs through formal committees and ad hoc meetings.
Manos Schizas: Policy adviser with ACCA's SME Unit. Manos joined ACCA in 2008 from the UK's Financial Services Skills Council, where he worked as a researcher. Manos' work focuses on SME access to finance and the public procurement market, as well as Better Regulation and Enterprise Training.
John Davies: Responsible for ACCA's work on technical policy matters affecting the accountancy profession. As well as co-ordinating the range of ACCA’s activities John has a special interest in company law, insolvency and pensions matters and is directly responsible for ACCA's outputs in those areas.
Gillian Fawcett: Gillian is Head of Public Sector for ACCA Global responsible for developing policy on technical matters affecting public services and monitoring developments. Before joining ACCA, Gillian was a Senior Fellow working with the Office for Public Management (OPM) in the organisational development and policy team.
Andrew Leck: As head of ACCA UK, Andrew delivers the long-term strategy for ACCA in the UK, the largest of ACCA’s global markets. Andrew joined ACCA in December 2007 as head of ACCA Scotland before moving into his current role.