Budget 2005 Introduction Personal Taxation Employee Taxation Investment Reliefs Capital Gains Tax Trusts National Insurance Contributions Tax Credits Inheritance Tax Business Tax Corporation Tax Value Added Tax Stamp Duty Insurance Premium Tax	Tax Facts Welcome to the 2005 Budget Tax Facts This booklet is prepared for guidance only. We recommend that you contact us for advice before acting on any information contained in the booklet and we cannot accept responsibility for any action taken without such advice.