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A detail in the Budget announcement has revealed that people who earn more than £150,000 a year will have to pay tax on the contributions that their employers make to their company pension schemes.

Rules that allow owners who rent out holiday homes to set trading losses against their tax bills are to be dropped from April 2010.

Read our Budget Report here

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The government has introduced its trade credit insurance scheme in the hope that it will ease cashflow problems for firms.

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